ANR v. Louisiana Tax Commission INGAA Amicus Brief 7-2006

Louisiana’s attempt to circumvent the remedial obligation imposed by the due process clause presents a significant question that warrants review by this court:

The decision conflicts with decisions of this court and other state appellate courts on a recurring question of substan-tial importance – the contours of the states’ obligation to provide retroactive relief for unconstitutional taxes

The decision subjects the natural gas industry to significant economic burdens that threaten to increase energy costs, reduce pipeline investment, and thwart achievement of the nation’s energy policy goals.