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TIN v. WASHINGTON PARISH SHERIFF'S OFFICE

No. 2012-C-2056.

112 So.3d 197 (2013)

TIN, INC. v. WASHINGTON PARISH SHERIFF'S OFFICE, Robert J. "Bobby" Crow, in his capacity as Sheriff and Sales and Use Tax Collector for Washington Parish, and Brandi Ritchie, In her capacity as the Sales and Use Tax Audit Manager for the Washington Parish Sales and Use Tax Department.

Supreme Court of Louisiana.

Rehearing Denied May 3, 2013.

Attorney(s) appearing for the Case

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Jesse R. Adams, III, Esq. , Andre Brian Burvant, Esq. , Kathryn Scioneaux Friel, Esq. , New Orleans, LA, for Applicant.

Rainer, Anding & McLindon, Robert R. Rainer, Esq. , Baton Rouge, LA, Drew Michael Talbot, Esq. , for Respondent.

VICTORY, J.*

We granted the taxpayer's writ application to clarify the proper procedure and time period for appeals when the tax collector has failed to act on a refund claim for overpayment of taxes after one year, and to determine whether the taxpayer was required to use the payment under protest procedure in this case in order to obtain a refund. After reviewing the record and the applicable law, we reverse the judgments of the lower...

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