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LA. HEALTH SERVICE AND INDEMNITY COMPANY v. TARVER

No. 92 CA 0354.

622 So.2d 277 (1993)

LOUISIANA HEALTH SERVICE and INDEMNITY COMPANY d/b/a Blue Cross and Blue Shield of Louisiana v. Leon R. TARVER, II, Secretary of the Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 19, 1993.

Attorney(s) appearing for the Case

David G. Radlauer, Gregory T. Juge, New Orleans, for Louisiana Health Service and Indem. d/b/a Blue Cross and Blue Shield of Louisiana.

Cheryl L. Duvieilh, Baton Rouge, for Leon R. Tarver, II, Secretary, Dept. of Revenue and Taxation.

Before LOTTINGER, C.J., and FOIL and FOGG, JJ.

FOGG, Judge.

This action was instituted, pursuant to the Uniform Disposition of Unclaimed Property Statute, La.R.S. 9:151 et seq, against the Department of Revenue and Taxation (the "Department") to obtain a refund of $597,942.70. The issues raised on appeal are whether certain obligations owed by the plaintiff to its policyholders, represented by uncashed health and accident insurance benefit checks, are obtainable by the state pursuant to La.R.S.

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