EXXONMOBIL CORP. v. UTAH STATE TAX COM'N

No. 20021023.

86 P.3d 706 (2003)

2003 UT 53

EXXONMOBIL CORPORATION, Petitioner, v. UTAH STATE TAX COMMISSION, and State of Utah, Respondents.

Supreme Court of Utah.

Rehearing Denied January 20, 2004.


Attorney(s) appearing for the Case

David J. Crapo, Salt Lake City, for petitioner.

Mark L. Shurtleff, Att'y Gen., Clark L. Snelson, Asst. Att'y Gen., Salt Lake City, for respondents.

Mark K. Buchi, Steven P. Young, Salt Lake City, for amici ConocoPhillips Company, ChevronTexaco Exploration and Production Company.

Thomas W. Clawson, Salt Lake City, for amicus Union Oil Company of California.

Philip C. Pugsley, Asst. Att'y Gen., Salt Lake City, for amici Uintah Basin Revitalization Fund, Navajo Revitalization Fund.

Steven F. Alder, Asst. Att'y Gen., Salt Lake City, for amicus Utah Division of Oil, Gas, & Mining.

Bill Thomas Peters, David W. Scofield, Salt Lake City, for amicus Utah Association of Counties.


WILKINS, Justice:

¶ 1 ExxonMobil Corporation ("ExxonMobil") filed a petition for review of a Utah State Tax Commission ("Tax Commission") decision upholding the denial of ExxonMobil's request for a refund of allegedly miscalculated severance taxes on certain oil and gas interests. We reverse.

FACTUAL BACKGROUND

¶ 2 The essential facts of this case are not in dispute. ExxonMobil requested a refund of severance taxes it believes it overpaid...

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