STATE v. BP EXPLORATION & OIL INC.

No. 95-CA-2031.

667 So.2d 1219 (1996)

STATE of Louisiana, and Ralph Slaughter, Secretary, Department of Revenue and Taxation, State of Louisiana v. BP EXPLORATION & OIL INC.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied February 22, 1996.


Attorney(s) appearing for the Case

Richard P. Ieyoub, Attorney General, E. Kay Kirkpatrick, Assistant Attorney General, Emory A. Belton, Assistant Attorney General, Baton Rouge and St. Martin & Lirette, Michael X. St. Martin, Michelle Mayne Davis, Houma and Cossich & Associates, Philip F. Cossich, Jr., Les A. Martin, Belle Chasse, for Plaintiffs/Appellants, State of Louisiana and Ben Morrison, Secretary, Department of Revenue and Taxation, State of Louisiana.

George J. Domas, Robert S. Angelico, Dena L. Oliver, Cheryl Mollere Kornick Liskow & Lewis, New Orleans, for Defendant-Appellant, BP Exploration & Oil, Inc.

Judy Y. Barrasso, Stone, Pigman, Walther, Wittmann & Hutchinson, New Orleans and Hal K. Dickenson, Catherine L. Zabel, Houston, Texas, Amicus Curiae-Marathon Oil Company.

Frank P. Simoneaux, Joell M. Keller, Simoneaux & Carlton, Baton Rouge, Amicus Curiae-Citgo Petroleum Corporation.

David R. Cassidy, David R. Kelly, Leo C. Hamilton, Breazeale, Sachse & Wilson, Baton Rouge and John F. Whitney, Breazeale, Sachse & Wilson, New Orleans, Amicus Curiae-Star Enterprise.

Jesse R. Adams, Jr., Bruce J. Oreck, Jesse R. Adams, III, Law Offices of Adams and Johnston, New Orleans, Amici Curiae-Mobil Oil Corporation and Murphy Oil USA, Inc.

Before BARRY, KLEES and WALTZER, JJ.


KLEES, Judge.

This appeal originated from a lawsuit filed by the State of Louisiana and Ralph Slaughter, (the former) Secretary, Department of Revenue and Taxation (State), in December of 1994, against B.P. Exploration & Oil, Inc. (BP), seeking to collect use and sales taxes allegedly owed on two by-products of the refining process, namely, refinery gas and coke-on-catalyst.1

In response to the petition for past due taxes,...

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