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UNION OIL CO. OF CAL. v. DEPT. OF REVENUE

Nos. 2699, 2700 and 2719.

560 P.2d 21 (1977)

UNION OIL COMPANY OF CALIFORNIA et al., Appellants, v. DEPARTMENT OF REVENUE of the State of Alaska, Appellee. MOBIL OIL CORPORATION, Appellant, v. DEPARTMENT OF REVENUE of the State of Alaska, Appellee. DEPARTMENT OF REVENUE of the State of Alaska, Cross-Appellant, v. UNION OIL COMPANY OF CALIFORNIA et al., Cross-Appellees.

Supreme Court of Alaska.

February 16, 1977.

Attorney(s) appearing for the Case

Ralph E. Duerre, Anchorage, for appellants and cross-appellees.

John R. Messenger, Asst. Atty. Gen. and Avrum M. Gross, Atty. Gen., Juneau, for appellee and cross-appellant.

Before BOOCHEVER, C.J., and RABINOWITZ, CONNOR, ERWIN and BURKE, JJ.

OPINION

BOOCHEVER, Chief Justice.

These consolidated cases raise issues concerning the meaning of a portion of the state's oil and gas properties' production tax law, AS 43.55.015(c), and the scope of appellate review of 15 AAC 05.694, a Department of Revenue regulation which interprets that statute.

In 1973, the state legislature amended the oil and gas production taxes,1 and, in addition, provided a mechanism which...

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