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TRANSCONTINENTAL GAS PIPE LINE v. BRIDGES

No. 2009 CA 0421.

28 So.3d 1082 (2009)

TRANSCONTINENTAL GAS PIPE LINE CORPORATION v. Cynthia BRIDGES, Secretary of the Department of Revenue, State of Louisiana and The State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 18, 2009.

Writ Denied February 26, 2010.

Attorney(s) appearing for the Case

Christopher J. Dicharry, Shannan Sweeney Rieger, Baton Rouge, LA, for Plaintiff/Appellee, Transcontinental Gas Pipe Line Corporation.

Donald Bowman, Frederick Mulhearn, Monica Doss Washington, Shone T. Pierre, David M. Hansen, Miranda Conner, Antonio Charles Ferachi, Baton Rouge, LA, for Defendant/Appellant, Cynthia Bridges, Secretary of Louisiana Department of Revenue.

Before: CARTER, C.J., GUIDRY, and PETTIGREW, JJ.

GUIDRY, J.

The Louisiana Department of Revenue (LDR) suspensively appeals, in part, a judgment overruling a peremptory exception asserting the objection of no cause of action. For the reasons that follow, we affirm.

FACTS AND PROCEDURAL HISTORY

On September 6, 2002, the LDR issued a "Notice of Proposed Tax Due" to Transcontinental Gas Pipe Line Corporation (Transcontinental), giving notice that the LDR proposed to assess Transcontinental for an alleged...

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