CITIES SERV. OIL & GAS CORP. v. STATE

Nos. 90-266, 90-267.

838 P.2d 146 (1992)

CITIES SERVICE OIL AND GAS CORPORATION, now known as Oxy, USA, Inc., Appellant (Defendant), v. The STATE of Wyoming, Mike Sullivan, Jack Sidi, Kathy Karpan, Stan Smith, and Lynn Simons, as members of the Board of Land Commissioners; Howard M. Schrinar, as Commissioner of Public Lands; and Jack Sidi, as State Auditor, Appellees (Plaintiffs). The STATE of Wyoming, Mike Sullivan, Jack Sidi, Kathy Karpan, Stan Smith, and Lynn Simons, as members of the Board of Land Commissioners; Howard M. Schrinar, as Commissioner of Public Lands; and Jack Sidi, as State Auditor, Appellees (Plaintiffs). v. CITIES SERVICE OIL AND GAS CORPORATION, now known as Oxy, USA, Inc., Appellee (Defendant).

Supreme Court of Wyoming.

August 26, 1992.


Attorney(s) appearing for the Case

Catherine MacPherson of MacPherson Law Offices, Rawlins and Deborah Bahn Price of Liskow & Lewis, New Orleans, La., for appellant in Case No. 90-266 and appellee in Case No. 90-267.

Joseph B. Meyer, Atty. Gen. and Vicci M. Colgan, Sr. Asst. Atty. Gen., for appellee in Case No. 90-266 and appellant in Case No. 90-267.

Brent R. Kunz of Hathaway, Speight, Kunz, Trautwein & Barrett, Cheyenne and Charles L. Kaiser, Anthony J. Shaheen, and Mary Viviano Laitos of Davis, Graham & Stubbs, Denver, Colo., for Coastal Oil & Gas Corp., Columbia Gas Development Corp., CNG Producing Co., and Enron Oil & Gas Co., as amici curiae.

Before MACY, C.J., and THOMAS, URBIGKIT, and GOLDEN, JJ. and RYCKMAN, District Judge.


URBIGKIT, Justice.

In this case, we decide entitlement of the State of Wyoming (State) to receive royalties on tax reimbursements paid by gas purchasers to Oxy USA, Inc. (Oxy), a natural gas producer previously known as Cities Services Oil and Gas Corporation. We also consider assessment of statutory high rate penalty interest on unpaid and pastdue royalties.

With resolution of cross appeals from the trial court decision, we affirm the trial court's ruling...

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