HLS 22RS-2041 ORIGINAL
2022 Regular Session
HOUSE BILL NO. 1017
BY REPRESENTATIVE STEFANSKI
APPROPRIATIONS/JUDGMENT: Appropriates funds for payment of certain judgments
rendered by the Board of Tax Appeals in certain claims against the state
1 AN ACT
2To appropriate monies out of the state general fund for Fiscal Year 2021-2022 to be used
3 to pay certain judgments rendered by the Board of Tax Appeals in the claims against
4 the state entitled "TipTop US Holding Corporation versus Tim Barfield, Secretary,
5 Department of Revenue, State of Louisiana," against the state of Louisiana and in
6 favor of TipTop US Holding Corporation; "Tortoise Energy Infrastructure Corp.
7 Successor in Interest by Merger with Tortoise Energy Capital Corp. verses Kimberly
8 L. Robinson Secretary of the Department of Revenue, State of Louisiana" against the
9 state of Louisiana and in favor of Tortoise Energy Infrastructure Corp. Successor in
10 Interest by Merger with Tortoise Energy Capital Corp.; "Tortoise Energy
11 Infrastructure Corp. verses Kimberly L. Robinson Secretary of the Department of
12 Revenue, State of Louisiana" against the state of Louisiana and in favor of Tortoise
13 Energy Infrastructure Corp.; "EP Energy Corporation vs. Kimberly L. Robinson,
14 Secretary of the Department of Revenue, State of Louisiana; and the State of
15 Louisiana" against the state of Louisiana and in favor of EP Energy Corporation; and
16 "Florida East Coast Industries, Inc. verses Department of Revenue and State of
17 Louisiana against the state of Louisiana and in favor of Florida East Coast Industries,
18 Inc.; to provide for an effective date; and to provide for related matters.
19Be it enacted by the Legislature of Louisiana:
20 Section 1. The sum of One Million Nine Hundred Seventy-Three Thousand Five
21Hundred Sixty-Eight and eighty/100 ($1,973,568.80) Dollars is hereby payable out of the
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HB NO. 1017
1State General Fund (Direct) for Fiscal Year 2021-2022 for payment of the following
2judgments rendered by the Board of Tax Appeals in the following claims against the state:
3 (A) Out of the total amount of the appropriation, Seven Hundred Sixty-Five
4Thousand and No/100 ($765,000.00) Dollars is hereby payable for payment of the judgment
5rendered by the Board of Tax Appeals in the claim against the state captioned "TipTop US
6Holding Corporation versus Tim Barfield, Secretary, Department of Revenue, State of
7Louisiana", signed on November 29, 2016, against the state of Louisiana and in favor of
8TipTop US Holding Corporation, bearing Number 9155 on the docket of the Board of Tax
9Appeals, state of Louisiana.
10 (B) Out of the total amount of the appropriation, Eighty-Seven Thousand, Two
11Hundred Forty-Five and Seventy/100 ($87,245.70) Dollars is hereby payable for payment
12of the judgment rendered by the Board of Tax Appeals in the claim against the state
13captioned "Tortoise Energy Infrastructure Corp. Successor in Interest by Merger with
14Tortoise Energy Capital Corp. verses Kimberly L. Robinson Secretary of the Department of
15Revenue, State of Louisiana", signed on December 7, 2016, against the state of Louisiana
16and in favor of Tortoise Energy Infrastructure Corp. Successor in Interest by Merger with
17Tortoise Energy Capital Corp., bearing Number 10107D on the docket of the Board of Tax
18Appeals, state of Louisiana.
19 (C) Out of the total amount of the appropriation, One Hundred Fifty-Two Thousand
20Six Hundred Thirty-One and Ten/100 ($152,631.10) Dollars is hereby payable for payment
21of the judgment rendered by the Board of Tax Appeals in the claim against the state
22captioned "Tortoise Energy Infrastructure Corp. verses Kimberly L. Robinson Secretary of
23the Department of Revenue, State of Louisiana", signed on December 7, 2016, against the
24state of Louisiana and in favor of Tortoise Energy Infrastructure Corp., bearing Number
2510108D on the docket of the Board of Tax Appeals, state of Louisiana.
26 (D) Out of the total amount of the appropriation, Six Hundred Eighteen Thousand
27Six Hundred Ninety-Two and No/100 ($618,692.00) Dollars is hereby payable for payment
28of the judgment rendered by the Board of Tax Appeals in the claim against the state
29captioned "EP Energy Corporation vs. Kimberly L. Robinson, Secretary of the Department
30of Revenue, State of Louisiana; and the State of Louisiana", signed on April 11, 2017,
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HB NO. 1017
1against the state of Louisiana and in favor of EP Energy Corporation, bearing Number
210369D on the docket of the Board of Tax Appeals, state of Louisiana.
3 (E) Out of the total amount of the appropriation, Three Hundred Fifty Thousand and
4No/100 ($350,000.00) Dollars is hereby payable for payment of the judgment rendered by
5the Board of Tax Appeals in the claim against the state captioned "Florida East Coast
6Industries, Inc. verses Department of Revenue ad State of Louisiana", signed on April 12,
72016, against the state of Louisiana and in favor of Florida East Coast Industries, Inc.,
8bearing Number 7711 on the docket of the Board of Tax Appeals, state of Louisiana.
9 Section 2. The judgments may only be paid from this appropriation if final and shall
10be paid as to principal, interest, costs, and fees as awarded in the judgment. If the provisions
11of the judgment conflict with the provisions of this Act, the provisions of the judgment shall
12be controlling. Any other provision of this Act not in conflict with the provisions of the
13judgment shall control. Payment shall be made only after presentation to the state treasurer
14of documentation required by the state treasurer. Further, the judgment shall be deemed to
15have been paid on the effective date of this Act, and interest shall cease to run as of that date.
16 Section 3. This Act shall become effective upon signature by the governor or, if not
17signed by the governor, upon expiration of the time for bills to become law without signature
18by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
19vetoed by the governor and subsequently approved by the legislature, this Act shall become
20effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 1017 Original 2022 Regular Session Stefanski
Appropriates $1,973,568.80 out of the State General Fund (Direct) for FY 2021-2022 for
payment of the judgments rendered by the La. Board of Tax Appeals (BTA) in the following
claims against the state:
(1)$765,000 for payment of the judgment rendered in the claim against the state
captioned "TipTop US Holding Corporation versus Tim Barfield, Secretary,
Department of Revenue, State of Louisiana", bearing Number 9155 on the docket of
the BTA.
(2)$87,245.70 for payment of the judgment rendered in the claim against the state
captioned "Tortoise Energy Infrastructure Corp. Successor in Interest by Merger with
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HB NO. 1017
Tortoise Energy Capital Corp. verses Kimberly L. Robinson Secretary of the
Department of Revenue, State of Louisiana", bearing Number 10107D on the docket
of the BTA.
(3)$152,631.10 for payment of the judgment rendered in the claim against the state
captioned "Tortoise Energy Infrastructure Corp. verses Kimberly L. Robinson
Secretary of the Department of Revenue, State of Louisiana", bearing Number
10108D on the docket of the BTA.
(4)$618,692.00 for payment of the judgment rendered in the claim against the state
captioned "EP Energy Corporation verses Kimberly L. Robinson, Secretary of the
Department of Revenue, State of Louisiana; and the State of Louisiana", bearing
Number 10369D on the docket of the BTA.
(5)$350,000 for payment of the judgment rendered in the claim against the state
captioned "Florida East Coast Industries, Inc. verses Department of Revenue ad State
of Louisiana", bearing Number 7711 on the docket of the BTA.
Proposed law provides relative to payment. Provides relative to conflicts between the
judgment and proposed law. Prohibits accrual of interest as of the effective date of proposed
law.
Effective upon signature of governor or lapse of time for gubernatorial action.
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