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ATLANTIC RICHFIELD CO. v. STATE

No. 27913.

601 P.2d 628 (1979)

ATLANTIC RICHFIELD COMPANY, Plaintiff-Appellant, v. The STATE of Colorado and Joseph F. Dolan, Executive Director of the Department of Revenue of the State of Colorado, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

October 10, 1979.

Attorney(s) appearing for the Case

Holland & Hart, William E. Murane, Alan E. Boles, Denver, for plaintiff-appellant.

John D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Chris J. Eliopulos, Sp. Asst. Atty. Gen., Denver, for defendants-appellees.

William D. Dexter, for amicus curiae Multistate Tax Commission.

CARRIGAN, Justice.

Atlantic Richfield Company (Richfield) appeals from a district court judgment which affirmed a determination by the Executive Director of the Department of Revenue (Director) that Richfield owed $38,533.00 in Colorado income tax for 1969-1973. We affirm the district court.

Richfield is a large, integrated oil company engaged in exploring for, producing, refining and marketing crude oil, other petroleum products and petrochemicals. It is...

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