Naked Ownership: Parish Off-Road Diesel Tax Struck Down

July 08, 2004

Parish Off-Road Diesel Tax Struck Down

The Times-Picayune reports on the Louisiana Supreme Court decision in Ocean Energy Inc. v. Plaquemines Parish [pdf]. The decision reversed district and appellate court decisions upholding Plaquemines Parish's attempt to tax off-road diesel fuel used in marine vessels to service oil platforms in the Gulf of Mexico. The decision turned on whether off-road diesel is considered "motor fuel" as the term is used in the State Constitution.

Posted by AJR at July 8, 2004 08:39 AM

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« Non-Jury Juvenile Convictions Can't be Used \| Main \| E-Discovery & Proposed Changes to the FRCP » July 08, 2004 Parish Off-Road Diesel Tax Struck Down The Times-Picayune reports on the Louisiana Supreme Court decision in Ocean Energy Inc. v. Plaquemines Parish [pdf]. The decision reversed district and appellate court decisions upholding Plaquemines Parish's attempt to tax off-road diesel fuel used in marine vessels to service oil platforms in the Gulf of Mexico. The decision turned on whether off-road diesel is considered "motor fuel" as the term is used in the State Constitution. Posted by AJR at July 8, 2004 08:39 AM	Naked Ownership Resources Codes and Statutes News Links Parish Data Other Resources Judicial Interest Rate Prescription [pdf] Westlaw Lexis Naked Ownership Maps Judicial Districts Appeal Courts Federal Courts Parish Court Rules State District LA Uniform Appeal LA First Circuit LA Second Circuit LA Third Circuit LA Fourth Circuit LA Fifth Circuit State Supreme Federal District (La.) US Bankruptcy (ED) US Bankruptcy (MD) US Bankruptcy (WD) [pdf] US Fifth Circuit US Supreme State Court Sites Supreme First Circuit Second Circuit Third Circuit Fourth Circuit Fifth Circuit Federal Court Sites Eastern District Middle District Western District Fifth Circuit Bankruptcy Court Sites Eastern District Middle District Western District Louisiana Blawgers AJ Levy Steve Covell Bradley Parker Ernest Svenson Ray Ward Gideon's Promise Kitty Says BAR ASSOCIATIONS American State Baton Rouge Lafayette New Orleans Shreveport LAW LIBRARIES State LSU Loyola Southern Tulane LAW SCHOOLS LSU Loyola Southern Tulane	Home E-Mail Syndicate / RSS About The Name Disclaimer Copyright Contributors Al J. Robert, Jr. Raymond P. Ward Ernest E. Svenson You? Search the Site: Browse by Month: Browse by Category: AG Opinions (2) Alexandria (35) Attorneys (14) Baton Rouge (198) Blawgistan (1) Blawgs (10) Civil Law (1) Community (23) Dicta (21) District Courts (4) Ethics (15) Federal courts (1) Judges (18) LA 1st Circuit (17) LA 2nd Circuit (10) LA 3rd Circuit (3) LA 4th Circuit (4) LA 5th Circuit (1) LA Case Opinions (1) LA Register (1) LA Supreme Court (46) Lafayette (49) Lake Charles (27) Law Enforcement (2) Law School (1) Legislation (37) Making A Differnce (6) Meta (4) Monroe (46) National (6) New Orleans (213) Politics (9) Practice (16) Reference (2) Shreveport (87) Site of the Day (9) State (8) Technology (3) US 5th Circuit (36) US District Courts (8)