Smith Int'l, Inc. v. Robinson

1 Citing case

  1. Robinson v. Priceline.com

    389 So. 3d 168 (La. Ct. App. 2024)

    In interpreting statutes that impose a tax, we begin with the well-settled premise that tax statutes must he strictly construed against the taxing authority, and where a tax statute is susceptible of more than one reasonable interpretation, the courts adopt a construction favorable to the taxpayer. Smith International, Inc. v. Robinson, 2018-1640 (La. App. 1 Cir. 1/9/20), 311 So.3d 1062, 1065, writ denied, 2020-00982 (La. 11/4/20), 303 So.3d 650. [7] When a law is clear and unambiguous and its application does not lead to absurd consequences, the law shall be applied as written, and no further interpretation may be made in search of the intent of the legislature.