CONVENT MARINE COMPANIES, INC. v. STATE

No. 91 CA 0968.

603 So.2d 790 (1992)

CONVENT MARINE COMPANIES, INC. v. STATE of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 10, 1992.


Attorney(s) appearing for the Case

William C. Shockey, Baton Rouge, for plaintiff-appellee Convent Marine Co.

Roy Mongrue, Jr., Baton Rouge, for defendant-appellant State of La.

Before WATKINS, CARTER and FOIL, JJ.


WATKINS, Judge.

A taxpayer that voluntarily and without protest paid taxes to the State of Louisiana applied for a refund, which the trial court granted. Finding that the taxpayer has no right of action, we reverse.

BACKGROUND

This lawsuit was filed by Convent Marine Companies, Inc. (Convent Marine) to recover $27,052.17 representing sales taxes which it paid to the State of Louisiana from the time it went into business in 1985. The taxes were paid...

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