BELNORTH PETROLEUM v. TAX COM'N

No. 920545-CA.

845 P.2d 266 (1993)

BELNORTH PETROLEUM CORPORATION (Enron Oil & Gas Company), Petitioner, v. STATE TAX COMMISSION OF UTAH, Respondent.

Court of Appeals of Utah.

January 12, 1993.


Attorney(s) appearing for the Case

A. John Davis, Pruitt, Gushee & Bachtell, Salt Lake City, and Dante L. Zarlengo (argued), Denver, CO, for petitioner.

Jan Graham, Atty. Gen., and Brian L. Tarbet (argued), Asst. Atty. Gen., Salt Lake City, for respondent.

Before BENCH, GARFF and RUSSON, JJ.


OPINION

BENCH, Judge:

Petitioner, Belnorth Petroleum Corporation (Enron Oil & Gas Co.) (hereafter "Enron") seeks review of a ruling by the State Tax Commission. The Commission held that Enron paid insufficient occupation and conservation taxes on the natural gas it produced between 1980 and 1984. We reverse.

BACKGROUND

Enron is one of the largest producers of natural gas in Utah. From 1980 to 1984, Enron sold natural gas pursuant to...

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