STATE v. BANNON ENERGY CORP.

Nos. 98-314, 98-315, 98-316, 98-317.

999 P.2d 1306 (2000)

The STATE of Wyoming, Department of Revenue, Appellant (Petitioner), v. BANNON ENERGY CORPORATION; and Wyoming State Board of Equalization, Appellees (Respondents). The State of Wyoming, Department of Revenue, Appellant (Petitioner), v. Bannon Energy Corporation; and Wyoming State Board of Equalization, Appellees (Respondents). The State of Wyoming, Department Of Revenue, Appellant (Petitioner), v. Bannon Energy Corporation; and Wyoming State Board of Equalization, Appellees (Respondents). The State of Wyoming, Department of Revenue, Appellant (Petitioner), v. Bannon Energy Corporation, Appellee (Respondent).

Supreme Court of Wyoming.

March 23, 2000.


Attorney(s) appearing for the Case

Representing the Department of Revenue: Vicci M. Colgan, Chief Deputy Attorney General; and Charles T. Solomon, Assistant Attorney General.

Representing Bannon Energy Corporation: Brent R. Kunz and Ian D. Shaw of Hathaway, Speight & Kunz, LLC, Cheyenne, Wyoming.

Representing the State Board of Equalization: Michael L. Hubbard, Deputy Attorney General; and Harry D. Ivey, Assistant Attorney General.

Before THOMAS, MACY, GOLDEN & HILL, JJ., and ELIZABETH A. KAIL, D.J. (RET.)


MACY, Justice.

The Department of Revenue petitioned the district courts for a review of an order issued by the State Board of Equalization which reversed the Department of Revenue's assessment of interest and penalties against Bannon Energy Corporation, a purchaser who owed a sales tax deficiency. The district courts certified the cases to the Wyoming Supreme Court pursuant to W.R.A.P. 12.09(b).

We affirm the State...

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