STATE of Louisiana and Ben Morrison, as successor to Ralph Slaughter, Secretary, Department of Revenue and Taxation, State of Louisiana
v.
BP EXPLORATION & OIL, INC.
STATE of Louisiana and Ben Morrison, as successor to Ralph Slaughter, Secretary, Department of Revenue and Taxation, State of Louisiana
v.
STAR ENTERPRISE.
Supreme Court of Louisiana.https://leagle.com/images/logo.png
January 14, 1997.
January 14, 1997.
Attorney(s) appearing for the Case
George Julien Domas, Robert S. Angelico, Cheryl Mollere Kornick, Liskow & Lewis, New Orleans, for Applicant in No. 96-C-0716.
Richard P. Ieyoub, Attorney General, E. Kay Kirkpatrick, Asst. Attorney General, Emory A. Belton, Baton Rouge, Michael X. St. Martin, Houma, Les Anthony Martin, Philip F. Cossich, Jr., Darren David Sumich, Belle Chasse, Michelle M. Davis, Houma, for Respondent in No. 96-C-0716 and Applicant in No. 96-C-2218.
Judy Y. Barrasso, New Orleans, Hak K. Dickenson, Houston, TX, Catherine L. Zabel, for Marathon Oil Company, Amicus Curiae.
David Rollins Cassidy, David Robert Kelly, Leo Charles Hamilton, Baton Rouge, John F. Whitney, New Orleans, for Star Enterprise, Amicus Curiae.
Jesse R. Adams, Jr., Bruce James Oreck, New Orleans, for Mobil Oil Corp., and Murphy Oil USA, Inc., Amicus Curiae.
Robert L. Roland, Baton Rouge, for Exxon Corp., Amicus Curiae.
Frank P. Simoneaux, Timothy Joseph Poche, Baton Rouge, for CITGO Petroleum Corp., Amicus Curiae.
Ernest R. Eldred, Larry DeWayne Dyess, Baton Rouge, for East Baton Rouge Parish, Amicus Curiae.
David Rollins Cassidy, David Robert kelly, Leo Charles Hamilton, Baton Rouge, John F. Whitney, Breazeale, Sachse & Wilson, New Orleans, for Respondent in No. 96-C-2218.
Carey Joseph Messina, Baton Rouge, for Louisiana Chemical Association, Amicus Curiae.
Supreme Court of Louisiana.
VICTORY, Justice*.
In these two consolidated writs, we determine whether the provision of La. R.S. 47:305D(1)(h) valuing refinery gas at 52 cents per thousand cubic feet multiplied by a certain fraction ("the 52 cent formula") for use tax purposes is a valuation provision or a value-based exemption, and determine the taxable value of refinery gas and coke-on-catalyst. We hold that the 52 cent formula is a valuation provision, not a value...
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