JOYCE KIDD V. KEVIN RICHARD, SECRETARY, DEPT. OF REVENUE, STATE OF LA (Denied)

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STATE OF LOUISIANA COURT OF APPEAL, SECOND CIRCUIT 430 Fannin Street Shreveport, LA 71101 (318) 227-3700 No. 55,549-CW JOYCE KIDD VERSUS KEVIN RICHARD, SECRETARY, DEPARTMENT OF REVENUE, STATE OF LOUISIANA FILED: 09/18/23 RECEIVED: FEDEX 09/15/23 On application of State of Louisiana Department of Revenue for SUPERVISORY WRIT in No. 13205B on the docket of the BOARD OF TAX APPEALS, Parish of BOARD OF TAX APPEALS, Chair Francis Joseph "Jay" Lobrano. STATE OF LA, DEPT. OF REVENUE Robyn Anette Davis Antonio C. Ferachi Debra Dauzat Morris Miranda Y. Scroggins Shaliza Antoinette Tolliver Angelique Boyd Counsel for: State of Louisiana, Department of Revenue Representative for: Joyce Kidd Margie Campbell Before PITMAN, THOMPSON, and HUNTER, JJ. WRIT DENIED. The applicant, the State of Louisiana through the Department of Revenue ("the State"), seeks supervisory review of the August 17, 2023, judgment by the Louisiana Board of Tax Appeals, overruling the State's exceptions of prescription and no right of action. On the showing made, the writ is denied. In accordance with La. R.S. 13:4521, court costs for the State were temporarily deferred. Pursuant to the statute, the State now has 30 days from the date of this ruling to pay the cost of $180.00. Shreveport, Louisiana, this 9 FILED: day of November 9, 2023 DEPUTY CLERK November , 2023.

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