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AMERADA HESS CORP. v. STATE EX REL. TAX

No. 20040378.

704 N.W.2d 8 (2005)

2005 ND 155

AMERADA HESS CORPORATION; Tioga Gas Plant, Inc.; Solar Gas, Inc.; and AH 1980 Program, Inc., Appellants v. STATE of North Dakota, by and through its TAX COMMISSIONER, Cory Fong, Appellee.

Supreme Court of North Dakota.

August 31, 2005.

Attorney(s) appearing for the Case

John W. Morrison (argued), Fleck, Mather & Strutz, Bismarck, N.D., and Joseph M. Aspray (appeared), Senior Tax Counselor, Woodbridge, N.J., for appellants.

Robert W. Wirtz (argued) and Donnita A. Wald (appeared), Special Assistant Attorneys General, Bismarck, N.D., for appellee.

MARING, Justice.

[¶ 1] Amerada Hess Corporation ("Amerada"), Tioga Gas Plant, Inc. ("Tioga"), Solar Gas, Inc. ("Solar"), and AH 1980 Program, Inc. ("AH") appealed from a judgment affirming an order of the State Tax Commissioner assessing them more than $3,000,000 in additional back taxes, penalty and interest. We conclude the Commissioner did not err in his interpretation of the applicable tax statutes in assessing the additional taxes, penalty and interest....

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