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STATE v. STAR ENTERPRISE

Nos. 95-CA-2124, 95-CA-2287.

691 So.2d 1221 (1996)

STATE of Louisiana, and Ralph Slaughter, Secretary, Department of Revenue and Taxation, State of Louisiana v. STAR ENTERPRISE.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Granted September 19, 1996.

Order Denying Rehearing September 23, 1996.

Attorney(s) appearing for the Case

St. Martin & Lirette, Michael X. St. Martin, Michelle Mayne Davis, Houma, and State of Louisiana Attorney General, Richard P. Ieyoub, E. Kay Kirkpatrick, Emory A. Belton, Baton Rouge, and Cossich & Associates, Philip F. Cossich, Jr., Les A. Martin, Belle Chasse, for Plaintiff/Appellee.

Breazeale, Sachse & Wilson, David R. Cassidy, David R. Kelly, Leo C. Hamilton, Baton Rouge, and Breazeale, Sachse & Wilson, John F. Whitney, New Orleans, for Defendant-Appellant.

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

Before Barry and Byrnes and Plotkin, JJ.

BYRNES, Judge.

On July 11, 1995 the trial court rendered judgment in favor of the State of Louisiana and against Star Enterprise imposing use taxes based upon the BTU equivalent value of natural gas for Star's use of refinery gas and coke-on-catalyst1 in the process of refining crude oil into finished products. Star appealed. We reverse.

On September 19, 1995 the trial court issued a "corrected judgment" awarding specific amounts...

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