A judge in Baton Rouge, Louisiana, has rejected a bid by Wal-Mart Stores Incorporated for a court order directing the state to refund more than 15 million dollars in taxes. State District Judge Janice Clark yesterday ruled that there were too many issues to sort out and Bentonville, Arkansas-based Wal-Mart`s suit would have to go to trial. Wal-Mart and state officials are disputing taxes on royalties, licensing fees and similar payments that Louisiana Wal-Mart stores pay to a Wal-Mart subsidiary out of state. Wal-Mart contends the payments are business expenses that should not be taxed. The state says that huge corporations like Wal-Mart can`t shrink its tax bills by counting as expenses the fees paid to a sister company. The state is pursuing similar tax cases against retailing giants Toys "R" Us Incorporated and The Gap.