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CORA-TEXAS MFG. CO., INC. v. ROBINSON

NO. 2020 CA 0972.

323 So.3d 886 (2021)

CORA-TEXAS MFG. CO., INC. v. Kimberly L. ROBINSON, Secretary, Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Judgment Rendered: April 16, 2021.

Attorney(s) appearing for the Case

John B. Davis , Gregory E. Bodin , Robert L. Blankenship , Baton Rouge, Louisiana, Counsel for Plaintiff/Appellant, Cora-Texas Mfg. Co., Inc.

Adrienne D. Quillen , Antonio C. Ferachi , Aaron B. Long , Christopher Brault , Baton Rouge, Louisiana, Counsel for Defendant/Appellee, Kimberly L. Robinson, Secretary Department of Revenue, State of Louisiana.

BEFORE: GUIDRY, McCLENDON, AND LANIER, JJ.

Cora-Texas Mfg. Co., Inc. ("Cora") appeals a judgment of the Louisiana Board of Tax Appeals ("the Board") which refunded taxes paid by the appellant to the appellee, the Louisiana Department of Revenue ("LDR"). For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

Cora is a sugar cane milling and sugar manufacturing...

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