STATE v. MOBIL OIL CORP.

Nos. 96 CA 0373, 96 CA 0374.

696 So.2d 1067 (1997)

STATE of Louisiana, and Ralph Slaughter, Secretary, Department of Revenue and Taxation, State of Louisiana v. MOBIL OIL CORPORATION. MOBIL OIL CORPORATION 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.

Court of Appeal of Louisiana, First Circuit.

June 20, 1997.


Attorney(s) appearing for the Case

Ernest R. Eldred, Richard P. Ieyoub, Attorney General, Baton Rouge, Les A. Martin, Belle Chasse, Michael X. St. Martin, Houma, for Appellant Plaintiff State of Louisiana through the Department of Revenue and Taxation, et al.

Jessie R. Adams, Jr., New Orleans, for Appellee Defendant Mobil Oil Corporation.

Before LOTTINGER, C.J., and FOIL and FOGG, JJ.


FOIL, Judge.

On December 28, 1994, the State of Louisiana, Secretary of Department of Revenue and Taxation, filed a petition against Mobil Oil Corporation, seeking to collect taxes on Mobil's use of refinery gas and coke-on-catalyst, two by-products of the oil refining process. In May of 1995, Mobil filed a petition for a declaratory judgment and injunctive relief against the Department of Revenue, challenging the valuation upon which the Department sought to tax...

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