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PHILLIPS PETROLEUM CO. v. UTAH STATE TAX COM'N

No. 9615.

13 Utah 2d 287 (1962)

373 P.2d 388

PHILLIPS PETROLEUM COMPANY, PLAINTIFF, v. UTAH STATE TAX COMMISSION, DEFENDANT.

Supreme Court of Utah.

July 12, 1962.

Attorney(s) appearing for the Case

Senior & Senior, Francis M. Gibbons, Salt Lake City, R.M. Williams, Bartlesville, Okl., for appellant.

A. Pratt Kesler, Atty. Gen., Norman S. Johnson, Asst. Atty. Gen., Salt Lake City, for respondent.

CALLISTER, Justice.

Plaintiff, who engages in the production of oil, gas and other hydrocarbon substances from wells within the state of Utah, seeks a review of the Utah State Tax Commission's determination of the mining occupation tax1 due for the years 1959 and 1960.

The facts are stipulated and not in dispute. In 1959 the legislature amended the mining occupation tax, as it related to oil and gas, increasing the tax from 1%...

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