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BRIDGES v. HERTZ EQUIPMENT RENTAL CORPORATION

No. 07-CA-717.

977 So.2d 150 (2008)

Cynthia BRIDGES, Secretary, Louisiana Department of Revenue v. HERTZ EQUIPMENT RENTAL CORPORATION.

Court of Appeal of Louisiana, Fifth Circuit.

January 22, 2008.

Attorney(s) appearing for the Case

Antonio Ferachi, Frederick Mulhearn, Donald Bowman, Nykeba R. Walker, Attorneys at Law, Baton Rouge, Louisiana, for Plaintiff/Appellant.

Harry Rosenberg, Christopher K. Ralston, Jaclyn C. Hill, Attorneys at Law, New Orleans, Louisiana, for Defendant/Appellee.

Panel composed of Judges MARION F. EDWARDS, SUSAN M. CHEHARDY, and WALTER J. ROTHSCHILD.

WALTER J. ROTHSCHILD, Judge.

This is an appeal of a ruling of the trial court sustaining defendant's peremptory exception of prescription. We affirm.

Facts and Procedural History

On December 20, 2006, Cynthia Bridges, acting in her official capacity as Secretary of the Department of Revenue for the State of Louisiana ("the Department") filed a petition to collect taxes against Hertz Equipment Rental Corporation ("HERC") for estimated sales and...

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