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WESTERN GAS RESOURCES, INC. v. HEITKAMP

Civ. No. 920024.

489 N.W.2d 869 (1992)

WESTERN GAS RESOURCES, INC., successor in interest to Western Gas Processors, Ltd., Plaintiff and Appellant, v. M.K. Heidi HEITKAMP, Tax Commissioner of the State of North Dakota, Defendant and Appellee.

Supreme Court of North Dakota.

August 19, 1992.

Attorney(s) appearing for the Case

Gary C. Davenport (argued), of McGloin, Davenport, Severson & Snow, Denver, and John W. Morrison (appearance), of Fleck, Mather & Strutz, Bismarck, for plaintiff and appellant.

Patrick K. Stevens (argued), Asst. Atty. Gen., State Tax Dept., Bismarck, for defendant and appellee.

JOHNSON, Justice.

Western Gas Resources, Inc. [Western], appeals from a district court judgment affirming a tax assessment by the North Dakota Tax Commissioner [Commissioner] under Chapter 57-51.1, N.D.C.C., the Oil Extraction Tax [OET]. We affirm.

Section 57-51.1-02, N.D.C.C., imposes an " `oil extraction tax', upon the activity in this state of extracting oil from the earth." For purposes of the OET, Section 57-51.1-01(3) defines "oil" as "petroleum, crude...

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