Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department
Cases that cite this one
8 later published cases cite this decision.
- Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson Versus travelocity.com Lp (n/K/A Tvl, Lp) and Site 59.com LLC The Priceline Group Inc. (f/K/A priceline.com Incorporated and N/K/A Booking Holdings Inc.), Travelweb LLC and priceline.com LLC priceline.com LLC, Travelweb LLC, Trip Network, Inc., Orbitz, LLC, Internetwork Publishing Corp. (d/B/A lodging.com), Expedia, LLC, the Priceline Group Inc. (f/K/A priceline.com Incorporated, K/N/A Booking Holdins Inc.) Trip Network, Inc., Orbitz, LLC, Internetwork Publishing Corp. (d/B/A lodging.com), Expedia, Inc. (Wa), hotels.com Lp, Hotwire, Inc. and Egencia, LLC (La. Ct. App. 2021)
- Duncan Oil, Inc. v. Calcasieu Parish Sch. Bd. (La. Ct. App. 2018)
- Duncan Oil, Inc. v. Calcasieu Parish School Board (La. Ct. App. 2018)
- Normand v. Cox Communications Louisiana, LLC (La. Ct. App. 2014)
- Succession of Ursin v. Board of Levee Commissioners (La. Ct. App. 2012)
- Stowe-Woodward Co. v. LINCOLN PAR. SCHOOL BD. (La. Ct. App. 2002)
- Townsend v. State Farm Mut. Auto. Ins. Co. (La. Ct. App. 2001)
- Shaw Group, Inc. v. Kennedy (La. Ct. App. 2000)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.