Recent Changes to Louisiana Tax Penalty Regime
The Energy Law Blog
NOVEMBER 6, 2020
Recent jurisprudential and legislative developments have significantly altered the Louisiana state tax penalty regime. First, the Louisiana Supreme Court on November 4, 2020 denied the Louisiana Department of Revenue’s writ application in Smith International, Inc. v. Kimberly Robinson, Secretary, Louisiana Department of Revenue [1] , rendering the earlier decision by the Louisiana First Circuit Court of Appeal final.
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