BHP PETROLEUM CO. INC. v. STATE, WYOMING TAX COM'N

No. 88-232.

766 P.2d 1162 (1989)

BHP PETROLEUM COMPANY, INC., a Delaware corporation, Appellant (Plaintiff), v. STATE of Wyoming, WYOMING TAX COMMISSION and its members, Shirley Wittler, Carrol Orrison and Thomas E. Trowbridge in their official capacities and the Department of Revenue and Taxation, State of Wyoming, Appellees (Defendants).

Supreme Court of Wyoming.

January 4, 1989.


Attorney(s) appearing for the Case

W. Perry Dray of Dray, Madison & Thomson, P.C., Cheyenne, and John C. Siegesmund, III, of Parcel, Mauro, Hultin & Spaanstra, Denver, Colo., for appellant.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., Cheyenne, for appellees.

Before CARDINE, C.J., and THOMAS, URBIGKIT, MACY and GOLDEN, JJ.


GOLDEN, Justice.

Appellant BHP Petroleum Company Inc. (BHP) filed an action for declaratory judgment seeking district court interpretation of statutes and regulations governing the assessment of severance taxes on oil and gas production. The district court denied declaratory relief finding that BHP had not presented issues ripe for judicial review. We reverse the district court's decision on ripeness and remand for a district court interpretation of the statutes and...

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