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Statement of Acquiescence and Non-Acquiescence

Statements of Acquiescence or Non-Acquiescence (SA/SNA) are a type of declaratory ruling issued to announce the department’s acceptance or rejection of specific unfavorable court or administrative decisions. A SA/SNA is binding on the department unless superseded by a later SA/SNA, declaratory ruling, rule, statute, or court case.

Number Title Date Issued
06-001 Dixie Tobacco & Candy Co. v. Cynthia Bridges, Secretary et al., Suit No. 503,614, Sec. 23 11/13/2006
05-001 Interest Expense - Ampacet Corporation v. Cynthia Bridges, Secretary of the Department of Revenue, BTA Docket No. 4975 (Sept. 27, 2004) 06/02/2005
04-002 Definition of Inventory for Inventory Tax Credit Purposes – Southlake Development Company v. Secretary of the Department of Revenue and Taxation, 745 So.2d 203 (La. App. 1st Cir. 1999) 09/02/2004
04-001 Statement of Non-Acquiescence in the Board of Tax Appeals Decision Hanover Compressor Company v. Department of Revenue, State of Louisiana 12/02/2004
04-001 Capitalized Lease Obligations in the Franchise Tax Base - Entergy La., Inc. v. Kennedy, 03-0166 (La.App. 1 Cir, 7/2/03), writ denied, 03-2201 (La. 11/14/03), 859 So.2s 74 03/30/2004
03-001 Credit for Taxes Paid to Another State, Joseph P. and Ann H. Perez v. Secretary of the Louisiana Department of Revenue, 98-0330 (La.App. 1 Cir, 3/8/99), 731 So.2d 406 09/10/2003
03-001 Statement of Non-Acquiescence in the Judicial Decision Louisiana Health Services and Indemnity Company d/b/a Blue Cross and Blue Shield of Louisiana versus Secretary, Department of Revenue, State of Louisiana 02/03/2003
02-001 Statement of Non-Acquiescence in the Judicial Decision “Pumpkin Air and Offshore Logistics, Inc. v. Secretary of the Department of Revenue and Taxation 09/18/2002
01-001 Act 690 of 1993 Related Interest Assessments, Ouachita Coca-Cola Bottling, Co., Inc. v. Secretary, Department of Revenue, B.T.A. Docket No. 5382 10/29/2001