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PETERSON v. HEITKAMP

Civ. No. 890008.

442 N.W.2d 219 (1989)

James PETERSON and Ashland Oil, Inc. Appellants, v. M.K. Heidi HEITKAMP, Tax Commissioner, Appellee.

Supreme Court of North Dakota.

June 6, 1989.

Attorney(s) appearing for the Case

Clement Beal Thames, Jr., Bismarck, for appellants.

Debra McMartin, Asst. Atty. Gen., Bismarck, for appellee.

LEVINE, Justice.

James Peterson and Ashland Oil, Inc. appeal from a district court order affirming the Tax Commissioner's assessment of an oil extraction tax against Ashland Oil. We affirm.

Section 57-51.1-02, NDCC,1 imposes an oil extraction tax on oil produced in North Dakota. Section 57-51.1-03(2), NDCC,2 provides an exemption from the tax for "stripper...

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