Ampirical Solutions, L.L.C. v. State of Louisiana, through the Department of Economic Development, and Don Pierson, Secretary of Economic Development ( 2023 )

STATE OF LOUISIANA AMPIRICAL SOLUTIONS, L. L. C. NO. 2023 CW 0385 VERSUS STATE OF LOUISIANA THROUGH THE DEPARTMENT OF ECONOMIC DEVELOPMENT AND DON PIERSON, SECRETARY OF THE DEPARTMENT JULY 28, 2023 OF ECONOMIC DEVELOPMENT In Re: State of Louisiana through the Department of Economic Development and Don Pierson, Secretary of the Department of Economic Development, applying for supervisory writs, 19th Judicial District Court, Parish of East Baton Rouge, No. 636903. BEFORE: HOLDRIDGE, CHUTZ, AND PENZATO, JJ. WRIT DENIED. WRC ARP Holdridge, J., concurs. The trial court was correct in finding that the review of the denial of a Louisiana Tax Credit has not prescribed. However, no opinion is expressed as to whether the respondent may obtain any tax relief if the tax credit was denied in error. COURT OF APPEAL, FIRST CIRCUIT DEPUTY CLERK OF COURT FOR THE COURT