News & Tax Alerts: Tax Alerts – State

BTA Renders First Decision in Alternative Fuel Credit Cases

Monday, June 30, 2014   (0 Comments)
The Louisiana Board of Tax Appeals (BTA) has rendered its first and only decision on the merits to this point on the more than 700 cases involving the controversial Alternative Fuel Tax Credit.

By a 2-1 decision, the BTA ruled in favor of the taxpayers. It is anticipated that the Louisiana Department of Revenue (LDR) will appeal the decision. In view of the upcoming appeal by LDR, we understand that the BTA has decided not to hold hearings in any of the other pending Alternative Fuel Tax Credit cases for now.  

The BTA’s judgment says, "A reasonable interpretation of the statute, the evidence, and testimony in the case is sufficient justification for a finding by the Board that the Petitioners are entitled to the Alternative Fuel Tax Credit Petitioners seek under law. The Revenue Department is ordered to issue the tax credit provided by statute to the Petitioners.”  

The judgment also says, "Ruling favorably for Petitioners will not automatically result in favorable rulings in all pending cases. That outcome will be controlled by rulings on the various exceptions the Secretary has filed in each case and whether the Petitioners in those cases carry the burden of proof the statute requires. The Board will decide on a case by case basis.”  

Board Member Cade Cole dissented from the Board’s judgment. His written reasons were published.