AMPIRICAL SOLUTIONS, L. L. C. NO. 2023 CW 0386 VERSUS

STATE OF LOUISIANA THROUGH THE DEPARTMENT OF ECONOMIC DEVELOPMENT AND DON PIERSON, SECRETARY OF THE DEPARTMENT JULY 28, 2023 OF ECONOMIC DEVELOPMENT

In Re: State of Louisiana through the Department of Economic Development and Don Pierson, Secretary of the Department of Economic Development, applying for supervisory writs, 19th Judicial District Court, Parish of East Baton Rouge, No. 636903.

BEFORE: HOLDRIDGE, CHUTZ, AND PENZATO, JJ.

WRIT DENIED.

Holdridge, J., concurs. The trial court did not abuse its discretion in allowing a de novo trial on the issue of due process due to the fact that there is no specific legislative procedure to allow for the review of a denial of a Louisiana Research Tax Credit pursuant to La. R. S. 47: 6015.

COURT OF APPEAL, FIRST CIRCUIT

DEPUTY CLERK OF COURT FOR THE COURT