On October 16, 2020, Governor John Bel Edwards signed into law Senate Bill 33 amending the Louisiana Business Corporation Act (LBCA) in several areas.

Remote Shareholder Meetings (La. R.S. 12:1-709)

The new law, which became Act No. 3 of the 2020 Second Extraordinary Session, allows for meetings of shareholders to be held solely by means

On October 16, 2020, the attorney representing the Louisiana Association of Tax Administrators presented a proposal for centralized local sales and use tax collection in Louisiana (the “Localities’ Proposal”) to the Centralized Sales and Use Tax Administration Study Group (the “Study Group”).  The Study Group was created by the Legislature earlier this year (HR

On October 20, 2020, the Louisiana Supreme Court issued a major decision in an ad valorem (property) tax case involving oil and gas wells.  D90 Energy, LLC v. Jefferson Davis Parish Board of Review, 2020-C-200 (La. 10/20/2020).

D90 Energy, an independent oil and gas operator, purchased from Goldking two gas wells and one salt-water

In the aftermath of hurricanes Laura and Delta, Southwest Louisiana is faced with a widespread reconstruction project the size of which it has not seen in quite a while.  While never afraid to roll up the sleeves and get to work, this time the demand for contractors exceeds the local supply.  Welcoming help from each

It has become a somewhat unpleasant autumn ritual for many taxpayers:  should we agree to a request from the Louisiana Department of Revenue (the “Department”) for more time to audit.  Once the decision to agree to an extension has been made, thanks to the COVID-19 pandemic, signing that waiver has become more complicated.  Traditionally, the

The Louisiana Legislature called itself into a second extraordinary session to address several issues confronting the state. The Second Extraordinary Session, which began on September 28th, was called by the legislature, and not the governor, and will focus primarily on addressing the continuing negative economic effects of the coronavirus on Louisiana and the

In a recent decision disagreeing with the First Circuit, the Louisiana Court of Appeal, Fifth Circuit held that (subject to certain exceptions) the Louisiana Construction Anti-Indemnity Act (La. R.S. 9:2780.1) (the “LCAIA”) is applicable to contracts awarded pursuant to the Public Works Act and prohibits a public entity from requiring a contractor to purchase insurance

Just a quick reminder that in 2007, the Louisiana State Police (“LSP”) adopted regulations requiring special reporting requirements for persons “engaged in the transportation of hazardous materials by railcars, vessels, or barges, or the temporary storage of hazardous materials in any storage vessel not permanently attached to the ground” if that activity is within “a

In the 2018 case, Murphy v. National Collegiate Athletic Association, the United States Supreme Court struck down the federal Professional and Amateur Sports Protection Act (PASPA). PAPSA went into effect in 1993 and prevented any state from legalizing sports gambling (unless the state was grandfathered in). As a result of the ruling in Murphy