UNION EXPLORATION PARTNERS, LTD. v. SEC'Y OF DEPT. OF REV. & TAXATION

Nos. CA 91 1379, CA 91 1380.

610 So.2d 854 (1992)

UNION EXPLORATION PARTNERS, LTD., LIMITED PARTNERSHIP v. SECRETARY OF the DEPARTMENT OF REVENUE & TAXATION, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied January 21, 1993.


Attorney(s) appearing for the Case

George J. Domas, New Orleans, for plaintiff-appellee Union Exploration Partners, Ltd.

Sheldon D. Beychok, James C. Russell, Jr., Baton Rouge, for defendant-appellant Secretary of the Dept. of Revenue & Taxation, State of La.

Before WATKINS, CRAIN and GONZALES, JJ.


CRAIN, Judge.

Union Exploration Partners, Ltd., Limited Partnership (UXP) petitioned the court for review of a judgment of the Board of Tax Appeals (Board) dated May 25, 1989. That judgment found that UXP had overpaid sales and use taxes in the amount of $360,443.86. However, the Board refused to order the Department of Revenue and Taxation (Department) to "credit or offset the overpayment against any underpayments of Louisiana sales or use taxes by UXP." A motion...

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