In Park ‘N Go of Nebraska v. Airport Authority of the City of Omaha, the Nebraska Supreme Court considered whether a charge imposed on off-airport parking operators was an unconstitutional tax or a permissible user fee. A 2021 Airport Authority resolution required such operators to pay a monthly charge equal to 10 percent of
Remedy
Louisiana Court Limits Availability of Refund Procedure
Posted in In the News
The Louisiana Court of Appeal, First Circuit held that a taxpayer was not entitled to a refund of franchise tax under an interpretation of the franchise tax law by the Department of Revenue that was struck down in Utelcom, Inc. v. Bridges, 2010-0654 (La. App. 1 Cir. 9/12/2011); 77 So. 3d 39. In Bannister…