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CIG EXPLORATION v. STATE, DEPT. OF REV.

No. 93-204.

880 P.2d 601 (1994)

CIG EXPLORATION, INC.; and Colorado Interstate Gas Company, Appellants (Plaintiffs), v. STATE of Wyoming, DEPARTMENT OF REVENUE, Appellee (Defendant).

Supreme Court of Wyoming.

September 8, 1994.

Attorney(s) appearing for the Case

Lawrence J. Wolfe and Susan E. Laser-Bair of Holland & Hart, Cheyenne, for appellants.

Joseph B. Meyer, Atty. Gen., Vicci M. Colgan, Michael L. Hubbard, Sr. Asst. Attys. Gen., Cheyenne, for appellee.

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

GOLDEN, Chief Justice.

In response to two certified questions, we hold that WYO.STAT. § 39-6-304(g) (1985), now repealed, was a statute of repose, rather than one of limitations, and thus it required that the taxpayer file an application for severance tax refund within two years of the date of overpayment. Having so concluded, we need not reach the second certified question which asks, if WYO.STAT. § 39-6-304(g) was a statute of limitations, did it permit...

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