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CHEVRON U.S.A., INC. v. STATE

No. 95-214.

918 P.2d 980 (1996)

CHEVRON U.S.A., INC., a Pennsylvania corporation, Appellant (Petitioner), v. STATE of Wyoming, Wyoming State Board of Equalization and its members Nancy Freudenthal, Marvin Applequist and Terry Rubald, in their official capacities; and the Department of Revenue and Taxation, State of Wyoming, Appellees (Respondents).

Supreme Court of Wyoming.

Rehearing Denied July 16, 1996.

Attorney(s) appearing for the Case

William J. Thomson and Brandin Hay of Dray, Madison & Thomson, P.C., Cheyenne; and Gary S. Hook, Chevron Corporation, San Francisco, California, for appellant.

William U. Hill, Attorney General; Michael L. Hubbard, Deputy Attorney General, Cheyenne, for appellees.

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

GOLDEN, Chief Justice.

Chevron U.S.A., Inc. appeals the Wyoming State Board of Equalization's interpretation of former WYO.STAT. § 39-2-202(b) which determined that the expenses of operating Chevron's Birch Creek compressor station were nondeductible expenses of production for ad valorem and severance tax purposes.

We reverse.

ISSUES

Chevron U.S.A., Inc. (Chevron) presents a single issue for our review:

Did the district court...

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