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 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.

Chris is listed in The Best Lawyers in America (Woodward/White) in the specialty of Tax Law.

Representative Experience

• Representation of one of the world's largest automakers in connection with Louisiana tax incentives and other Louisiana tax issues.
• Representation of a regional economic alliance, in connection with corporation income and franchise tax changes to stimulate the development of corporate headquarters in Louisiana.
• Representation of commercial and industrial interests in connection with changes to Louisiana's property tax system to deal with issues related to Hurricanes Katrina and Rita.
• 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 Pulp & Paper Association (LPPA) as general counsel.
  
• Representation of the Louisiana Independent Oil and Gas Association (LIOGA) in connection with tax issues including a challenge to the valuation of subsurface oil and gas well properties for ad valorem tax purposes.
• Representation of interstate natural gas pipelines in a commerce clause challenge to the method used to assess interstate pipelines for ad valorem tax purposes.
• Representation of the Louisiana Motor Transport Association (LMTA) in connection with tax issues, legislative drafting, committee testimony and floor lobbying.
  

Education

Chris earned his B.S. from the University of New Orleans in 1979 and his J.D. from Loyola University in 1982. He serves as an Adjunct Professor at the LSU Law Center.

Admissions

• Admitted to bar, 1982, Louisiana
• Admitted, U.S. Court of Appeals, Fifth Circuit, 1983
• Admitted, U.S. Tax Court, 1983
  
• Admitted, U.S. District Court, Eastern District of Louisiana, 1985
• Admitted, U.S. Supreme Court, 1985
  
• Admitted, U.S. District Court, Middle District of Louisiana, 1993
  

Memberships

• Louisiana State (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 (Section on Taxation, 1982?) Bar Associations
• Louisiana Law Institute, Tax Study Committee
• Board Certified Tax Law Specialist, Louisiana Board of Legal Specialization.

Community Service

• 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 Independent Oil and Gas Association.

Reported Cases

• International Paper Inc. v. Cynthia Bridges, Secretary Department of Revenue, State of Louisiana,  2007 1151 (La. 1/16/08) ___ So.2d ___

• 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).

Articles, Publications and Presentations

Chris is a frequent speaker on Louisiana taxation issues, including presentations to:  Institute for Professionals in Taxation, Tax Executives Institute, Louisiana Association of Tax Representatives, Louisiana Society of Certified Public Accountants, Louisiana Motor Transport Association, and the Louisiana State Bar Association.

Business Notes, May 2005
NAPTR-TEC Litigation Update
2004 Special Legislative Session
Sales Tax Relief for Louisiana Interstate Truckers
Business Notes, May 2004

Authorships

• Dicharry, La. R.S. 47:287.95(F) Louisiana Corporation Income Tax Apportionment Formulas-Three Factor Formula or Sales Only Factor?,  LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:1992 Louisiana Property Tax Appeal Procedures Frustrating Yet Mandatory, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:1561 Alternative Tax Collection Procedures Give Louisiana Department of Revenue Many Tax Collection Options, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:287.732 Beneficial S Corporation Tax Treatment in Louisiana Requires Advance Planning, LexisNexis Practice Insight (2007)
• Dicharry, La. Const. of 1974, Art. VII, ?18 Uniform Methodologies Should be Used to Value Property for Louisiana Ad Valorem Tax Purposes, LexisNexis Practice Insight (2007)
• Dicharry, 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, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:297.3 S Corporation Bank Shareholders Entitled to Louisiana Income Tax Exclusion, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:1992 La. Property Tax Assessment Review Procedures Arcane, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:1989 Proper Presentation of the Case Before the Louisiana Tax Commission Critical to Successful Valuation/Uniformity Dispute, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:1998 Judicial Review of Ad Valorem Tax Valuation Uniformity Cases is Limited to the Record Created Before the Louisiana Tax Commission, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:337.45 Local Sales Tax Collectors have Broad Tax Collection Authority, LexisNexis Practice Insight (2007)
• Dicharry, La. R.S. 47:337.63 Local Sales/Use Tax Payment Under Protest Prevents Collection Action and Saves Interest, LexisNexis Matthew Insight (2007)
• Dicharry, La. R.S. 47:303 Reduce Louisiana Use Tax by Properly Claiming Credit for Sales/Use Tax Previously Paid, LexisNexis Practice Insight (2007)
• 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.