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Overall, collections on oil and gas amount to nearly 92% of all severance tax collections in the state.[4] In the last few months, the Louisiana Department of Revenue (the “Department”) has audited dozens of Louisiana oil producers seeking additional oil severance taxes. [read post]
Overall, collections on oil and gas amount to nearly 92% of all severance tax collections in the state.[4] In the last few months, the Louisiana Department of Revenue (the “Department”) has audited dozens of Louisiana oil producers seeking additional oil severance taxes. [read post]
29 Jan 2016, 2:58 pm by Steven Boutwell
Second, if reinstatement is not an option, then any interested party can apply to have a liquidator appointed on behalf of the corporation. [read post]
17 Oct 2012, 6:39 am
The State of Louisiana Court of Appeal for the Third Circuit reversed the lower court's findings and its justification for doing so is quite interesting. [read post]
19 Aug 2015, 12:53 pm by Steven Boutwell
R.S. 47:1621 utilizing the Louisiana Department of Revenue Claim for Refund of Overpayment Form (R-20127). [read post]
25 Oct 2007, 4:47 am
Supreme Court, retired) and I are giving a one-hour CLE presentation to newly minted lawyers, as part of the Louisiana State Bar Association's Bridging the Gap seminar. [read post]
5 May 2008, 11:00 am
On April 22, a bill that would have ended the scourge of droopy pants throughout Louisiana failed in the state senate. [read post]
1 Jun 2016, 5:02 pm by Steven Boutwell
The first is the use of inconsistent and potentially conflicting grants – such as using both a stated percentage of the grantor’s interest and specifying the exact mineral acres or royalty acres conveyed. [read post]
19 Jan 2012, 12:11 pm by Brendan Holland
  First up, February 1st is the deadline for Radio Stations in Arkansas, Louisiana, and Mississippi to file their FCC Form 303-S license renewal applications seeking a renewal of their broadcast licenses. [read post]
8 May 2013, 7:43 am by D. Daxton White
Without admitting or denying the findings, Miller consented to the entry of findings that he allegedly made material misrepresentations or omissions in connection with the purchases or sales of an entity’s limited partnership interests to several customers in the total amount of $1,375,000. [read post]
1 Sep 2010, 6:00 am by Scott Wolfe Jr
It’s a remarkable change of the status quo in Louisiana, and from my perspective, good news for general contractors (and really anyone else furnishing labor and/or materials). [read post]
5 Nov 2015, 10:55 am by Steven Boutwell
Merger:  The Louisiana Public Utility Commission (“LPSC”) approved a joint application of Entergy Gulf States Louisiana, L.L.C. [read post]
22 Feb 2011, 6:43 am
The Court of Appeals of Louisiana, Third Circuit, recently held the Medical Malpractice Act’s (MMA) award limitation unconstitutional when applied in violation of the Equal Protection clause of the 1974 Louisiana State Constitution. [read post]
28 Aug 2011, 7:45 am
Gambling is one of the many recreational activities that the state of Louisiana has to offer. [read post]
Tauren Exploration, Inc., the Louisiana Second Circuit upheld a trial court’s ruling that Wells Fargo, a mortgage lender with a security interest in a mineral lease, was solidarily liable with its borrowers (the mineral lessees) for a breach of the mineral lessees’ contractual and statutory obligations to produce in paying quantities, pay royalties, and respond to the mineral lessor’s demands regarding those obligations. [read post]
Tauren Exploration, Inc., the Louisiana Second Circuit upheld a trial court’s ruling that Wells Fargo, a mortgage lender with a security interest in a mineral lease, was solidarily liable with its borrowers (the mineral lessees) for a breach of the mineral lessees’ contractual and statutory obligations to produce in paying quantities, pay royalties, and respond to the mineral lessor’s demands regarding those obligations. [read post]
  As part of the citation, he noted that in Miller, the Western District found the “owner’s demand did not trigger Section 103.1 reporting where the unleased owner described herself as the owner of interests in Bossier Parish but did not identify the interest she owned or the unit in which the interest was located. [read post]
27 Feb 2012, 3:30 am
” Courts analyze real party in interest questions by examining the States interest in a lawsuit as a whole. [read post]