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BP OIL AND EXPLORATION, INC. v. SLAUGHTER

No. 95 CA 2006.

676 So.2d 236 (1996)

BP OIL AND EXPLORATION INC. v. Ralph SLAUGHTER, Secretary, Department of Revenue and Taxation, State of Louisiana, and Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

June 28, 1996.

Attorney(s) appearing for the Case

George J. Domas, New Orleans, for BP Oil and Exploration, Inc.

Michael X. St. Martin, Michelle Mayne Davis, Houma, Philip F. Cossich, Jr., Les A. Martin, Belle Chasse, for State of Louisiana, et al.

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

FOIL, Judge.

This appeal challenges the action of the trial court in issuing a permanent injunction enjoining the Department of Revenue and Taxation from enforcing the provisions of a rule it adopted without complying with the requirements of the Louisiana Administrative Procedure Act. Based on our decision in a companion case decided this day entitled Star Enterprise v. State, Department of Revenue and Taxation, 95-1980 (La.App. 1 Cir. 6/28/96);

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