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  5. 676 So.2d 827 (1996)
 

STAR ENT. v. STATE THROUGH DEPT. OF REV.

Nos. 95 CA 1980 to 95 CA 1982.

676 So.2d 827 (1996)

STAR ENTERPRISE v. STATE of Louisiana Through the DEPARTMENT OF REVENUE AND TAXATION and Ralph Slaughter, In His Official Capacity as Secretary of the Louisiana Department of Revenue and Taxation. CITGO PETROLEUM CORPORATION v. STATE of Louisiana Through the DEPARTMENT OF REVENUE AND TAXATION and Ralph Slaughter, In His Capacity as Secretary of the Department of Revenue and Taxation. ATLAS PROCESSING COMPANY v. STATE of Louisiana Through the DEPARTMENT OF REVENUE AND TAXATION and Ralph Slaughter, In His Capacity as Secretary of the Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

June 28, 1996.

Attorney(s) appearing for the Case

Leo C. Hamilton, Baton Rouge, for Appellee Plaintiff Star Enterprise.

Frank P. Simoneaux, Baton Rouge, for Appellee Plaintiff Atlas Processing Co. and Citgo Petroleum Corp.

Michael X. St. Martin, Houma, for Appellant Defendant State of Louisiana through Department of Revenue and Taxation, et al.

Geneva Landrum, Baton Rouge, and Philip F. Cossich, Jr., Belle Chasse, for Department Revenue and Taxation.

Before WATKINS and FOIL, JJ., and TANNER, J. Pro Tem.

FOIL, Judge.

This appeal challenges the action of the trial court in issuing a preliminary injunction enjoining the Louisiana Department of Revenue and Taxation from adopting a new formula for computing the taxable value of two by-products of the oil refining process without complying with the Louisiana Administrative Procedure Act's mandatory rule-making requirements. After a thorough review of the record, we affirm.

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