Chris Dicharry is a partner in the Baton Rouge office of Kean Miller. He joined the firm in 1999 and leads the firm's governmental, legislative and administrative law practice. A Board Certified Tax Attorney certified by the Louisiana Board of Legal Specialization, Chris represents local, state and national clients in the area of Louisiana state and local taxation. In addition to representing clients before the Louisiana Board of Tax Appeals, the Louisiana Tax Commission, and the Louisiana courts, he has special experience representing taxpayers in tax issues before the Louisiana Legislature.
Chris serves on the Board of Directors of the Louisiana Association of Business and Industry and has served on the Board of Directors of the Baton Rouge Chamber of Commerce. He is a member of the Tax Sections of the American and Louisiana State Bar Associations and is a Past Chair of the Tax Section of the Louisiana State Bar Association. Chris is the firm's representative to the American Property Tax Counsel, an association of property tax firms with members throughout the United States and in Canada, and the Independent SALT Alliance, a national association of state and local tax attorneys.
Chris is listed in The Best Lawyers in America (Woodward/White), Chambers USA, 2016 in the area of Tax Law and in Louisiana Super Lawyers, 2008-2016.
- Obtained a significant decision from the Louisiana Supreme Court with respect to amendments to Louisiana's further processing exclusion from sales and use tax in Bridges v. Nelson Industrial Steam Company, Inc.
- Representation of Louisiana Chemical Association in connection with the challenge to the "temporary" sales tax on business utilities
- Representation of industrial and commercial clients in connection with recent tax changes, Louisiana tax incentives and other Louisiana tax issues
- Representation of major industrial and commercial clients in tax litigation involving corporation income and corporation franchise tax disputes, including intangible holding company nexus issues, allocation and apportionment issues, and issues involving the interplay of provisions of the Internal Revenue Code with Louisiana tax law
- Representation of major industrial clients in sales tax litigation related to (i) the sales tax exclusion for raw materials, (ii) aircraft used in interstate commerce; (ii) trucks engaged in interstate commerce; (iv) sales tax relief provisions for racetracks; (v) and a variety of other sales tax disputes
- Representation of the Louisiana Chemical Association (LCA) as tax counsel. The LCA represents Louisiana's chemical industry at the Capitol and in connection with the activities of regulatory agencies
- Representation of the Louisiana Motor Transport Association (LMTA) in connection with tax issues, legislative drafting, and committee testimony
- Represented interstate natural gas pipelines in commerce clause challenge to method used to assess interstate pipelines for ad valorem tax purposes
- Represented the Louisiana Pulp & Paper Association (LPPA) on tax issues. The LPPA represents all major paper mills in the state of Louisiana including major players such as Georgia-Pacific, Tembec, Riverwood, Smurfit-Stone Container Corp., Boise Cascade, and International Paper
- Represented the Louisiana Independent Oil and Gas Association (LOGA) in connection with tax issues including a challenge to the valuation of subsurface oil and gas well properties for ad valorem tax purposes
- Represented Greater New Orleans Inc. in connection with corporation income and franchise tax changes to stimulate the development of corporate headquarters in Louisiana
- Represented commercial and industrial interests in connection with changes to Louisiana's property tax system to deal with issues related to Hurricane's Katrina and Rita
- Represented community banks in litigation related to the taxation of shareholders of banks that elect to be taxes as S corporations under federal law, including drafting and lobbying legislation creating tax relief provisions for S Bank shareholders
Chris earned his B.S. from the University of New Orleans in 1979. He earned his J.D. from Loyola University New Orleans College of Law in 1982 and serves as an Adjunct Professor at the LSU Law Center.
- Admitted, Louisiana, 1982; United States Court of Appeals, Fifth Circuit, 1983; United States Tax Court, 1983; United States District Court for the Eastern District of Louisiana, 1985; United States Supreme Court, 1985; United States District Court for the Middle District of Louisiana, 1993
- Louisiana State Bar Association (Tax Section, 1982 -; Chairman, 2000-2001; Vice-Chairman, 1999-2000; Secretary/Treasurer,1998-1999; Program Chairman, 1997-1998; Chairman, Liaison Committee between the Tax Section and the Louisiana Department of Revenue, 1986-1995); American Bar Association (Section on Taxation, 1982—); Louisiana Law Institute, Tax Study Committee; Board Certified Tax Law Specialist, Louisiana Board of Legal Specialization
Articles, Publications and Presentations
- Bridges v. Nelson Industrial Steam Company, Inc. and Recent Amendments to Louisiana's Further Processing Exclusion from Sales and Use Tax, Louisiana Law Blog, September 13, 2016.
- Louisiana's Sales Tax Occasional Sale Rule Limitation Does Not Impact Just Yard Sales, Louisiana Law Blog, April 15, 2016.
- Louisiana Corporation Franchise Tax Extended to Non-Corporate Entities, Louisiana Law Blog, April 14, 2016.
- Louisiana Second Circuit Court of Appeals Rejects Disguised "Primary Purpose" Test for Application of the Further Processing Exclusion from Sales Tax to Dual Purpose Materials, Louisiana Law Blog, February 12, 2016.
- Recent Developments Regarding the Business Utilities Tax Payments and Taxpayer's Rights to Protest, Louisiana Law Blog, August 19, 2015.
- Louisiana Legislature Cuts Net Operating Loss Deduction: Taxpayers Should Consider Filing Returns Before July 1, 2015, Louisiana Law Blog, June 18, 2015.
- Louisiana Legislature Cuts Inventory Tax Credit: Taxpayers Should Consider Filing Returns Before July 1, 2015, Louisiana Law Blog, June 17, 2015.
- Frequent speaker on Louisiana taxation issues, including presentation to, Institute for Professionals in Taxation, Tax Executives Institute, Louisiana Association of Tax Representatives, Louisiana Society of Certified Public Accountants, Louisiana Motor Transportation Association and the Tax Section of the Louisiana State Bar Association.
- Expanding Louisiana's Corporate Income Tax Base, 41 Louisiana Bar Journal 5.
- Hurricane Aftermath, Ten Steps affected owners should follow to fight unfair taxation, National Real Estate Investor Magazine, July, 2006
- Kean Miller Business Notes, July 2001, March 2001, August 2001, April 2002, May 2002 and August 2003.
- Kean Miller CPA Seminar, 2002 Special Legislative Session Update, Baton Rouge.
- Kean Miller CPA Seminar, 2003 Special Legislative Session Update, Juban's Restaurant, Baton Rouge.
- Kean Miller Business Briefing Seminar, 2005 Special Legislative Session Update, Juban's Restaurant, Baton Rouge.
- Kean Miller Business Briefing Seminar, 2007 Special Legislative Session Update, Juban's Restaurant, Baton Rouge.
- Matthew Bender Louisiana State and Local Tax Practice Insights:
- La. R.S. 47.287.95 (F)-Louisiana Corporation Income Tax Apportionment Formulas-Three Factor Formula or Sales Only Factor?
- La. R.S. 47:1992-Louisiana Property Tax Appeal Procedures Frustrating Yet mandatory.
- La. R.S. 47:1561-Alternative Tax Collection Procedures Give Louisiana Department of Revenue Many Tax Collection Options.
- La. R.S. 47:287.732-Beneficial S Corporation Tax Treatment in Louisiana Requires Advance Planning.
- La. Const. of 1974, Art VII, 18-Uniform Methodologies Should be Used to Value Property for Louisiana Ad Valorem Tax Purposes.
- La. R.S. 47:2110-Timely Payment Under Protest can be Used to Challenge the Legality of Ad Valorem Taxes and to Raise Tax Exemption Issues.
- La. R.S. 47:297.3-S Corporation Bank Shareholders Entitled to Louisiana Income Tax Exclusion.
- La. R.S. 47:1992-Louisiana Property Tax Assessment Review Procedures Arcane.
- La. R.S. 47:1989-Proper Presentation of the Case Before the Louisiana Tax Commission critical to Successful Valuation/Uniformity Dispute.
- La. R.S. 47:1998-Judicial Review of Ad Valorem Tax Valuation and Uniformity Cases is Limited to the Record Created before the Louisiana Tax Commission.
- Board of Directors, Executive Committee, Past Chairman, Taxation and Finance Council, Louisiana Association of Business and Industry
- Board of Directors, Executive Committee, Chairman, State Affairs Committee, Baton Rouge Chamber of Commerce
- Member, Association of Louisiana Lobbyists
- Member, Louisiana Motor Transport Association
- Member, Louisiana Oil and Gas Association
- Graphic Packaging Int'l, Inc. v. Lewis, 2016 WL 415621 (La. App. 2 Cir. 2/3/16).
- First Transit Inc. v. Barfield, 2014-0596 (La. App. 1 Cir. 11/13/14), 177 So. 3d 333, writ denied, 2014-2587 (La. 2/27/15), 159 So. 3d 1072.
- Memphis Light, Gas & Water Div. v. Philley, 49,189 (La. App. 2 Cir. 8/13/14), 147 So. 3d 769, writ denied, 2014-1906 (La. 11/21/14), 160 So. 3d 972.
- ConAgra Foods, Inc. v. Bridges, 2010-0907 (La. App. 1 Cir. 10/29/10), 48 So. 3d 1249, writ denied, 2010-2621 (La. 1/28/11), 56 So. 3d 963.
- Harrah's Bossier City Inv. Co., LLC v. Bridges, 2009-1916 (La. 5/11/10), 41 So. 3d 438.
- Transcon. Gas Pipe Line Corp. v. Bridges, 2009-0421 (La. App. 1 Cir. 10/23/09), 28 So. 3d 1082, writ denied, 2009-2764 (La. 2/26/10), 28 So. 3d 277.
- In Re: Jazz Casino Company, LLC 2004 WL 2095616 (E.D. La. 2004).
- F. Miller & Sons, Inc. v. Calcasieu Parish School Board, 827 So. 2d 409 (La. 2002).
- Triangle Marine v. Savoie, 681 So. 2d 937 (La.1996).
- BP Oil Company v. Plaquemines Parish Government, 651 So. 2d 1322 (La. 1994).
- Moonmaid Marine, Inc. v. Larpenter, 599 So. 2d 820 (La. App. 1st Cir. 1992).
- Zapata Haynie v. Larpenter, 583 So. 2d 867 (La.App. 1st Cir. 1991).
- Zapata Gulf Marine Operators, Inc. v. Louisiana Tax Commission, 554 So. 2d 1253 (La. App. 1st Cir. 1990).
- Hildebrand v. City of New Orleans, 549 So. 2d 1218 (La. 1989).