TEXACO v. STATE BD. OF EQUALIZATION

No. 92-138.

845 P.2d 398 (1993)

TEXACO, INC., Petitioner, v. STATE BOARD OF EQUALIZATION for the State of Wyoming, Respondent.

Supreme Court of Wyoming.

January 14, 1993.


Attorney(s) appearing for the Case

Richard E. Day, Stephenson D. Emery, and Richard L. Williams of Williams, Porter, Day & Neville, P.C., Casper, and John T. McKenna of Texaco Inc., Universal City, CA, for petitioner.

Joseph B. Meyer, Atty. Gen., and Michael L. Hubbard, Sr. Asst. Atty. Gen., for respondent.

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


MACY, Chief Justice.

This is an appeal from the State Board of Equalization's order denying Texaco, Inc.'s request to offset its tax overpayments against its severance tax assessments.

We affirm.

Texaco describes these issues:

1. Did the Board Of Equalization Err In Finding That Texaco's Claim For Credit By Virtue Of Overpayment Of Severance Taxes Was Barred By § 39-6-304(g) Of The Wyoming Statutes (1977)? 2. Did The Board Of...

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