ATLANTIC PACIFIC MARINE CORP. v. STATE

No. 94 CA 0243.

648 So.2d 1069 (1994)

ATLANTIC PACIFIC MARINE CORPORATION v. STATE of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Writ Denied March 24, 1995.


Attorney(s) appearing for the Case

Frank M. Coates, Jr., Baton Rouge, for plaintiff-appellant Atlantic Pacific Marine Corp.

Thomas S. Halligan, Baton Rouge, for defendant-appellee State of Louisiana.

Before GONZALES, FOGG and PARRO, JJ.


FOGG, Judge.

This is a suit by Atlantic Pacific Marine Corporation (APMC) to recover interest on a tax refund of sales and use taxes which it paid to the State of Louisiana during the first six months of 1982. The principal issue in this case is whether, under Article 12, Section 10 of the Louisiana Constitution, a taxpayer can pursue rights against the State under the Civil Code to recover interest on taxes not paid under protest.

In 1982, APMC paid, pursuant...

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