Intracoastal Pipe Serv. Co. v. Assumption Par. Sales & Use Tax Dep't, 563 So. 2d 863 (La. 1990). · Go Syfert
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Intracoastal Pipe Serv. Co. v. Assumption Par. Sales & Use Tax Dep't, 563 So. 2d 863 (La. 1990). Cases Citing This Book View Copy Cite
9 citation events (8 in the last 25 years) across 2 distinct courts.
Strongest positive: Succession of Ursin v. Board of Levee Commissioners (lactapp, 2012-09-26)
Top citers, strongest first. 1 distinct citer. How cited ↗
cited Cited as authority (rule) Succession of Ursin v. Board of Levee Commissioners
La. Ct. App. · 2012 · confidence medium
Co., Inc. v. Assumption Parish Sales & Use Tax Dep’t., 563 So.2d 863, 864 (La.1990) and Buckbee v. Aweco, Inc., 626 So.2d 1191, 1193 (La.App. 3rd Cir.1993).
Retrieving the full opinion text from the archive…
INTRACOASTAL PIPE SERVICE CO., INC.
v.
ASSUMPTION PARISH SALES AND USE TAX DEPARTMENT, Assumption Parish School Board, Assumption Parish Police Jury
Nos. 90-C-1120, 90-C-1194.
Supreme Court of Louisiana.
Jun 29, 1990.
563 So. 2d 863
Shortess.
Cited by 8 opinions  |  Published
PER CURIAM.

GRANTED IN PART; DENIED IN PART.

Intracoastal Pipe Service, Co. Inc. is entitled to receive interest pursuant to LSA-R.S. 33:2890.3 from the date the funds were received by the Assumption Parish Sales and Use Tax Department until refund is made. The repeal of LSA-R.S. 33:2890.3 by the Legislature during the pendency of this action has no effect on Intracoastal Pipe Service Co., Inc.’s entitlement to interest. The right to receive interest attached when the plaintiff paid its taxes under protest. Just as changes in the rate of legal interest are fixed on the day of filing, so is the right to the legal interest absent express legislative declaration to the contrary. State Dept. of Highways v. Vermilion Dev. Co., Inc., 258 La. 1159, 249 So.2d 167 (1971); State v. Miller Gravity Drainage Dish No. 3, 193 La. 915, 192 So. 529 (1939).

Otherwise denied.

SHORTESS, J., recused.