AMOCO PRODUCTION COMPANY v. STATE BD. OF EQUALIZATION

No. 89-249.

797 P.2d 552 (1990)

AMOCO PRODUCTION COMPANY, a Delaware Corporation, Petitioner, v. WYOMING STATE BOARD OF EQUALIZATION, Respondent.

Supreme Court of Wyoming.

September 5, 1990.


Attorney(s) appearing for the Case

Lawrence J. Wolfe of Holland & Hart, Cheyenne, Alan Poe and Karen E. Schauble of Holland & Hart, Denver, Colo., for petitioner.

Joseph B. Meyer, Atty. Gen., Mary B. Guthrie, Sr. Asst. Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., Cheyenne, for respondent.

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


GOLDEN, Justice.

Appellant (Amoco) seeks a refund of $3.5 million it claims it overpaid in oil and gas severance taxes from 1978 to 1984. On March 15, 1986, Amoco sent the Wyoming Department of Revenue and Taxation (Department) a letter stating that, based upon several reporting and accounting corrections, Amoco was lowering the value1 of its gas production for 1978-1984. Based on the lower value, Amoco claimed it overpaid its severance...

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