CARTER, C.J.
This is a Louisiana state income tax case. Cynthia Bridges, the secretary of the Department of Revenue for the State of Louisiana (the Department), appeals from a district court judgment sustaining the defendants', Lawrence D. and Brenda H. Smith (the taxpayers), dilatory exception raising the objection of prematurity and dismissing the Department's petition. For the following reasons, we reverse and remand.
BACKGROUND
The taxpayers...
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