By Jaye Calhoun, Phyllis Sims, and Willie Kolarik
Despite consideration of an Ohio-style gross receipts tax, a Michigan-style single business tax and various versions of flat taxes, the 2017 Regular Session of the Louisiana Legislature ended on June 8, 2017, without the enactment of any significant tax reform. Because the Legislature neglected to
In the recent U.S. Fifth Circuit case of In re Larry Doiron, Inc., 849 F.3d 602 (5th Cir. 2017), the Court considered an often pivotal question in many offshore personal injury cases: is the contract governing the relationship of the parties a maritime contract?
While this issue is not new
By the Admiralty and Maritime Team
Scott Angelle, a native of Breaux Bridge, Louisiana, has been appointed by the Trump Administration to head the Bureau of Safety and Environmental Enforcement (“BSEE”). Mr. Angelle first held public office in the late 1980’s. He has since served as a Parish President, Secretary of Louisiana’s Department of Natural
Large and small offshore service companies are turning to the Bankruptcy Code for help with restructuring their balance sheet, and turning to Washington for help with generating more work.
One of the largest offshore service companies in the world, Tidewater, announced this week that it will file a Chapter 11
On April 18, 2017, the U.S. Court of Appeals for the Fifth Circuit released a published opinion in Guilbeau v. Hess Corp.[1] The court affirmed the application of Louisiana’s subsequent purchaser doctrine to claims for environmental damages allegedly caused by activities of a former mineral lessee prior to the date
EPA is required by Section 109(d) the Clean Air Act to review the adequacy of each National Ambient Air Quality Standard (“NAAQS”) every five years to determine if new scientific evidence justifies a change to the standard. The current primary[i] NAAQS for nitrogen dioxide (“NO2”) is 53 ppb annual mean and
With less than one week on the job, newly-confirmed Secretary of the Interior, Ryan Zinke announced that BOEM will offer 73,000,000 acres of lease space located in the Gulf of Mexico for oil and gas exploration. Proposed Lease Sale 249 is currently scheduled for August 16, 2017, and will include all
On March 2, 2017, the EPA withdrew its information collection request (ICR) regarding methane emissions from existing oil and gas facilities. EPA finalized and issued the underlying ICR on November 10, 2016. Since that time, EPA sent letters to thousands of owners and operators in the oil and gas industry, requiring
Governor John Bel Edwards has sued Louisiana Attorney General Jeff Landry over Mr. Landry’s refusal to approve certain private legal counsel contracts. Governor Edwards alleges that Mr. Landry is the “chief legal officer of the state,” is “charged with the assertion or protection of any right or interest of [Louisiana],” and “is
By Linda Akchin and Chris Dicharry
INTRODUCTION
Louisiana law imposes a sales tax on “sales at retail.” “Sale at retail” is defined in the sales tax law, and the definition provides that the term does not include “sales of materials for further processing into tangible personal property for sale at retail.” This provision is commonly