MARATHON PETROLEUM CO. v. THIAC

No. 89-CA-73.

547 So.2d 1091 (1989)

MARATHON PETROLEUM COMPANY v. Joseph P. THIAC, III, Director Sales and Use Tax Department, St. John the Baptist Parish School Board.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied September 18, 1989.


Attorney(s) appearing for the Case

Robert L. Roland, Baton Rouge, for plaintiff-appellee.

Chapman L. Sanford, Roy M. Lilly, Jr., Baton Rouge, for defendant-appellant.

Before CHEHARDY, GAUDIN and GOTHARD, JJ.


GAUDIN, Judge.

Marathon Petroleum Company overpaid its local sales taxes over an 18-month period and then filed suit in district court for a refund. The trial judge in the 40th Judicial District Court ordered that the St. John the Baptist Parish School Board refund taxes paid during a 90-day period, from July 1 to September 28, 1986, but denied further recovery.

Both Marathon and the school board filed appeals to this Court. The petroleum company contends...

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