The Louisiana Department of Environmental Quality (“LDEQ”) issued an Emergency and Administrative Order on March 19, 2020, to address hardships posed to regulated facilities by efforts to combat the COVID-19 virus. See the order here. The Order expires on April 18, 2020. The Order may be extended and/or amended as the situation evolves. At
Latest from Louisiana Law Blog - Page 18
COVID-19 and OPEC are Having a Major Impact on E&P-Related Finance, Acquisitions, and Bankruptcies
The recent OPEC/COVID-19-related drop in energy prices may soon set off a tidal wave of energy-related bankruptcies. Funding for exploration and production (“E&P”) companies is much harder to find, and much more expensive, than it was just a few weeks ago. Reserve reports that might have been at “concern” status at year end will be
Louisiana First Circuit Court of Appeal Limits The Application of Late Payment Penalties
In Smith International v. Robinson, No. 10498, (La. App. 1 Cir. January 9, 2020), the Louisiana First Circuit Court of Appeal held that the Louisiana Department of Revenue (the “Department”) may not impose a late payment penalty when a taxpayer has paid the amount reported to be due on its tax return. The Court’s
Draft Carefully – Recent U.S. Supreme Court Case Serves as Lesson to Properly Preserve Issues on Appeal
The Supreme Court of the United States recently handed down a decision on the statute of limitations period under the Fair Debt Collection Practices Act (the “FDCPA”) to start off its term. The case provides a lesson to practitioners to draft carefully; the failure to do so may result in the loss of the cause
2019 Legislative Session and Other Tax Updates
By the Kean Miller Tax Team
The 2019 Regular Session of the Louisiana Legislature ended on June 6, 2019. Important new tax provisions include several legislative acts signed into law by the Governor along with several proposed constitutional amendments that will appear on the ballot this October. In addition to substantive law changes, important remedial
Duty to Provide Appropriate Medical Care – An Unexpected Source of Liability for Jones Act Employers
Among the various duties that Jones Act employers are charged with is the duty to provide its seamen with reasonable medical care. In a recent decision from the U.S. Fifth Circuit Court of Appeals, Randle v. Crosby Tugs, L.L.C., the Court considered the extent of this duty and how it may be satisfied. The plaintiff
Louisiana Supreme Court Rules Act 109 Limitations on the Credit for Taxes Paid to Other States are Unconstitutional, Creating a Potential Refund Opportunity for Certain Taxpayers
In Smith v. Robinson, La. S. Ct., Dkt. No. 2018-CA-0728 (Dec. 5, 2018), the Louisiana Supreme Court held that the Texas franchise tax (also known as the “Texas margins tax”) was an income tax for purposes of Louisiana’s credit for tax paid to another state and held that a 2015 law that limited the
Louisiana Department of Revenue Releases Post-Wayfair Guidance for Remote Sellers
On Friday, August 10, 2018, the Louisiana Department of Revenue (the “Department”) released Remote Sellers Information Bulletin No. 18-001 (the “RSIB”). The RSIB states that the Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) “will not seek to enforce any sales or use tax collection obligation on remote sellers based on United
U.S. Fifth Circuit’s New Doiron Test Finds P&A Contract to be Maritime, but What if the Work Occurred on the OCS?
Contractual indemnities are important and valuable in the oil patch. When they are enforceable, they have the potential to end litigation completely or at least the financial burden for a particularly well-positioned indemnitee. But, with “anti-indemnity” statutes in play in several jurisdictions (including Louisiana), the enforceability of these indemnity provisions rely (barring exceptions) on the
Dads Have Rights, Too – Estée Lauder Companies will Pay $1.1 Million to Settle Class Sex Discrimination Lawsuit Filed by the EEOC
On July 17, 2018, the Equal Employment Opportunity Commission (“EEOC”) announced that Estée Lauder Companies will pay $1,100,000 and provide other relief to settle a class sex discrimination lawsuit filed by the EEOC.
In 2017, the EEOC filed suit against Estée Lauder in federal court in Pennsylvania. The EEOC alleged that Estée Lauder discriminated against