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ASHLAND OIL, INC. v. McNAMARA

No. 87 CA 0593.

525 So.2d 702 (1988)

ASHLAND OIL, INC. v. Shirley McNAMARA, Secretary of the Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

May 17, 1988.

Attorney(s) appearing for the Case

William C. Whatley, Baton Rouge, and Larry A. Carver, Ashland, Ky., for plaintiff-appellant Ashland Oil, Inc.

Shelley C. Carter, James Russell, Baton Rouge, for defendant-appellee Shirley McNamara, etc.

Before SHORTESS, LANIER and CRAIN, JJ.

SHORTESS, Judge.

Ashland Oil, Inc. (Ashland), a Kentucky corporation licensed to do business in Louisiana,1 was audited for the years 1977 through 1980 by the Collector of Revenue, Department of Revenue and Taxation (DRT), and issued a proposed assessment of additional occupational license tax2 in the amount of $30,000.00 exclusive of interest and penalties.

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