WEIMER, J.
The Northwest Louisiana Production Credit Association ("NLPCA") appeals a decision of the district court which granted summary judgment in favor of the State of Louisiana, Department of Revenue and Taxation ("State"), holding the NLPCA is subject to state taxation. Finding the trial court erroneously interpreted federal law, we reverse.
BACKGROUND
The NLPCA's status is undisputed. It is a federally chartered production credit association...
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