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DAVENPORT PRODUCTION CORP. v. SECRETARY OF LA., DEPT. REVENUE AND TAXATION

No. 17851-CA.

490 So.2d 1140 (1986)

DAVENPORT PRODUCTION CORPORATION (Owner) The Permian Corporation (Purchaser) Plaintiffs-Appellants, v. SECRETARY OF LOUISIANA, DEPARTMENT REVENUE AND TAXATION, Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied July 17, 1986.

Attorney(s) appearing for the Case

Joel M. Sermons, Shreveport, for plaintiffs-appellants.

Art B. Haack, Baton Rouge, Pugh & Pugh by Robert G. Pugh, Shreveport, for defendant-appellee.

Before MARVIN, JASPER E. JONES, and LINDSAY, JJ.

MARVIN, Judge.

The owner-producer and the purchaser of oil appeal a judgment affirming the Board of Tax Appeals' denial of their claim for a refund of severance tax that was voluntarily, but erroneously, overpaid for 30 months on production from three "stripper" oil wells located in Caddo Parish. We affirm. LRS 47:1621(B).

Appellants complain that, during the 30 months in question, each well produced less than 10 barrels of oil per day and was thus qualified...

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