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WYODAK RESOURCES DEV. CORP. v. BOARD OF EQUAL.

No. 00-218.

32 P.3d 1056 (2001)

2001 WY 92

WYODAK RESOURCES DEVELOPMENT CORPORATION, Appellant (Petitioner), v. STATE BOARD OF EQUALIZATION FOR the STATE OF WYOMING, Appellee (Respondent).

Supreme Court of Wyoming.

October 4, 2001.

Attorney(s) appearing for the Case

Timothy L. Thomas of Morrill Thomas Nooney & Braun, LLP, Rapid City, SD, Representing Appellant.

Gay Woodhouse, Wyoming Attorney General; Michael L. Hubbard, Deputy Attorney General; Harry D. Ivey, Assistant Attorney General, Representing Appellee. Argument by Mr. Ivey.

Before LEHMAN, C.J.; GOLDEN, HILL, and KITE, JJ.; and SPANGLER, District Judge, Retired.

GOLDEN, Justice.

[¶ 1] In 1997 and 1998, Appellant Wyodak Resources Development (Wyodak) filed amended coal production reports with the State of Wyoming Department of Revenue (DOR) and requested refunds of severance taxes for the years 1992 through 1995. The DOR denied those refunds, and Wyodak appealed to the State of Wyoming Board of Equalization (Board), requesting both a contested case hearing pursuant to Wyo. Stat. Ann. § 39-14-109(b), and a petition...

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