The opinion
HUGHES, J.,
dissenting.
¡/‘Built” does not mean rebuilt or recon-, struction. Damage is not “destruction.” The' effect of the regulation exceeds the statute. ■ Therefore I respectfully dissent.
Opinion
Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary Parish
- 198 So. 3d 108
- 2016 La. LEXIS 594
- Court
- Supreme Court of Louisiana
- Filed
- Mar 15, 2016
- Status
- Published
- Author
- Hughes
- On the bench
- Weimer, Knoll, Hughes
- Cited by
- 4 cases
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