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AMOCO PRODUCTION CO. v. TRD

No. 22,061.

74 P.3d 96 (2003)

134 N.M. 162

2003-NMCA-092

AMOCO PRODUCTION CO., Conoco, Inc., Texaco Exploration and Production, Inc., Vastar Resources, Inc., Phillips Petroleum Company, Devon Energy Corporation (Nevada), and Blackwood & Nichols Co., a limited partnership, Plaintiffs-Appellants, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee.

Court of Appeals of New Mexico.

July 2, 2003.

Attorney(s) appearing for the Case

Sarah M. Singleton, Carolyn A. Wolf, Montgomery & Andrews, P.A., Santa Fe, NM, for Appellants.

Patricia A. Madrid, Attorney General, Bridget A. Jacober, Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

CASTILLO, Judge.

{1} In this appeal we interpret statutes relating to taxation of natural gas. Appellants (Producers) are producers of conventional gas and coal seam gas in the San Juan Basin in New Mexico. They appeal from summary judgments affirming New Mexico Taxation & Revenue Department (TRD) denials of requests for refunds of the Natural Gas Processor's Tax (NGPT). Producers argue: (1) the removal of carbon dioxide from coal seam...

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