SEC., DEPT. OF REVENUE v. TEX. GAS EXPLORATION

No. 85 CA 1533.

506 So.2d 528 (1987)

SECRETARY OF the DEPARTMENT OF REVENUE AND TAXATION, State of Louisiana v. TEXAS GAS EXPLORATION CORPORATION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied May 6, 1987.


Attorney(s) appearing for the Case

Arthur B. Haack, Baton Rouge, for plaintiff-appellant Secretary of the Department of Revenue and Taxation and State of Louisiana.

Rudolph Ramelli, Baronne, New Orleans, for defendant-appellee Texas Gas Exploration Corporation.

Before LOTTINGER, SHORTESS and CARTER, JJ.


CARTER, Judge.

This is an appeal from a trial court judgment affirming the Board of Tax Appeals' judgment vacating and setting aside severance tax assessments.

FACTS

On August 8, 1983, the Secretary of the Department of Revenue and Taxation, State of Louisiana, (Department) gave notice to Texas Gas Exploration Corporation (Texas Gas) of an assessment of Louisiana severance tax for December 1, 1979, through December 31, 1982. The severance tax was...

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