On September 2, 2022, the U.S. Customs and Border Protection of the Department of Homeland Security (“CBP”) issued a CBP ruling, HQ H32233, determining that most offshore Wind Energy installation projects, including the laying of transmission cables, generally requires the use of Jones Act (Coastwise) compliant vessels. Jones Act qualified and compliant vessels are those
Latest from Louisiana Law Blog - Page 13
Are there any hazards in Louisiana that are “open and obvious” in the eyes of Louisiana Courts? A must read for any business owner regarding their premises.
In trip and fall litigation, the validity of a plaintiff’s claim often turns on whether the condition allegedly causing the fall is a so-called “open and obvious” risk of harm. That is, a risk of harm that is so obvious and discoverable that a reasonable person would have avoided the hazard, and ultimately, the injury.
When to Challenge the Denial of an Interest Expense Deduction in Louisiana
Louisiana Department of Revenue income tax auditors are increasingly proposing large assessments by misapplying a formula in a Department regulation (La. Admin. Code 61:I.1130(B); the “Regulation”). The Regulation is based on a statute designed to prevent deductions related to allocable and nontaxable income and contains a formula that purports to determine a percentage of a
A New Approach to Executory Contracts? Fifth Circuit Opens the Door for the Functional Approach
In a decision holding that surety bonds are not executory contracts, the Fifth Circuit signaled that courts may in the future utilize the functional approach to determine if multiparty contracts are executory in nature. The case, filed in the United States Bankruptcy Court for the Middle District of Louisiana as In re Falcon V, L.L.C.,
Court Finds that Addressing Cumulative Impacts of Air Toxics Required for Air Permitting in Louisiana
The 19th Judicial District Court in Baton Rouge, Louisiana issued a decision on September 14, 2022, vacating a proposed industrial facility’s permit issued by the Louisiana Department of Environmental Quality (“LDEQ”) and finding that LDEQ violated the federal Clean Air Act and its duty under the Public Trust Doctrine.[1] Although the decision concerns permitting
Louisiana 811: A Summary of Louisiana’s Dig Law
We’ve all seen the commercials: “Call before you dig.” But how does calling 811 before you dig help, and what’s required for underground facility owners and contractors performing excavation work? Continue reading for a brief summary of the Louisiana Underground Utilities and Facilities Damage Prevention Law (La. R.S. 40:1749.11, et seq.) (“Dig Law”).
The stated
Property Taxpayers – New Legislation Means You Should Check Your Proposed Assessments Before the Deadline!
The property tax “open rolls” period is here for Louisiana taxpayers. This annual inspection period is important in any year, but this year early and appropriate action is critical in light of recent legislation that affects the process of appealing a valuation determination by a parish assessor.
The “open rolls” period in any Louisiana parish
Construction Contractors Beware: Modifications Made to Certain Time Periods Under the Louisiana Public Works Act in the 2022 Legislative Session
The Louisiana Public Works Act (“LPWA”), La. R.S. 38:2241, et seq., protects the rights of contractors and others relating to the construction of public works projects for the state, any of its boards, agencies, and political subdivisions. August 1, 2022 not only marks the beginning of the end of summer 2022, but also the effective
New Allen Toussaint Legacy Act Creates a Right of Publicity in Louisiana
On June 15, 2022, Governor John Bel Edwards signed into law Act No. 425, S.B. 426, named the “Allen Toussaint Legacy Act.”[1] The Act is named after the late Allen Toussaint, a famous New Orleans musician, songwriter, and producer. Toussaint was known for hits such as “Java,” “Fortune Teller,” “Southern Nights,” “Working in the
Court Provides Reminder to Insureds (Even Additional Insureds) to Provide Early Notice to Insurers to Maximize Policy Benefits
On June 1, 2022, the United States District Court for the Eastern District of Louisiana reminded insureds of the importance of providing early notice to their insurers of claims that may trigger coverage.
In Nucor Steel Louisiana, LLC v. HDI Glob. Ins. Co., CV 21-1904, 2022 WL 1773866, at *1 (E.D. La. June 1,