SIMONS PETROLEUM, INC. v. FALGOUT

No. 2003 CA 2600, 2003 CA 2601.

874 So.2d 847 (2004)

SIMONS PETROLEUM, INC. v. Dane FALGOUT, Sales Tax Collector, for the Sales and Use Tax Department of the Pointe Coupee Parish Police Jury Pointe Coupee Parish Police Jury Through its Sales and Use Tax Department v. Simons Petroleum, Inc.

Court of Appeal of Louisiana, First Circuit.

March 4, 2004.


Attorney(s) appearing for the Case

Robert R. Ranier, Frederick Mulhearn, Baton Rouge, Counsel for Plaintiff/Appellee Pointe Coupee Parish Police Jury through its Sales and Use Tax Department.

Stephen H. Myers, Richard H. Morgan, Lafayette, Counsel for Defendant/Appellant Simons Petroleum, Inc.

Before: WHIPPLE, KUHN, and McDONALD, JJ.


KUHN, J.

Appellant-taxpayer, Simons Petroleum, Inc. (Simons Petro), appeals the trial court's judgment, denying its exceptions and enjoining the taxpayer from further pursuit of business until payment of delinquent taxes to appellee-tax collector, Pointe Coupee Parish Police Jury through its Sales Tax Department (Pointe Coupee Parish). We affirm.

FACTUAL AND PROCEDURAL BACKGROUND

Simons Petro was notified in a formal assessment letter that it owed...

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