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ROCKY MOUNTAIN OIL & GAS ASS'N v. CONRAD

Civ. No. 11287.

405 N.W.2d 279 (1987)

ROCKY MOUNTAIN OIL & GAS ASSOCIATION, a nonprofit organization; North Dakota Petroleum Council, a nonprofit organization; Western Gas Processors, Ltd.; Phillips Petroleum Company, Plaintiffs and Appellants, v. Kent CONRAD, Tax Commissioner of the State of North Dakota, Defendant and Appellee.

Supreme Court of North Dakota.

April 29, 1987.

Attorney(s) appearing for the Case

Fleck, Mather, Strutz & Mayer, Bismarck, for plaintiffs and appellants; argued by R. Russell Mather.

Robert W. Wirtz, Asst. Atty. Gen., Bismarck, for defendant and appellee.

LEVINE, Justice.

In this appeal we consider the authority of the State Tax Commissioner to assess sales or use taxes upon plant fuel used by gas processing plants in North Dakota. We hold that the assessment of the sales or use taxes in this case is authorized. We, therefore, affirm.

Appellants Rocky Mountain Oil & Gas Association and the North Dakota Petroleum Council are nonprofit trade organizations servicing and representing the oil and gas industry...

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