CHEVRON U.S.A. v. DEPARTMENT OF REVENUE

No. 06-67.

155 P.3d 1041 (2007)

2007 WY 62

CHEVRON U.S.A., INC., Appellant (Petitioner), v. DEPARTMENT OF REVENUE, State of Wyoming, Appellee (Respondent).

Supreme Court of Wyoming.

April 13, 2007.


Attorney(s) appearing for the Case

Representing Appellant: William M. McKellar and Erin M. Freeman of Boley & McKellar, P.C., Cheyenne, Wyoming. Argument by Mr. McKellar.

Representing Appellee: Patrick J. Crank, Attorney General; Michael L. Hubbard, Deputy Attorney General; Martin L. Hardsocg, Senior Assistant Attorney General; and Cathleen D. Parker, Senior Assistant Attorney General. Argument by Ms. Parker.

Before VOIGT, C.J., and GOLDEN, HILL, KITE, and BURKE, JJ.


VOIGT, Chief Justice.

[¶ 1] Appellant, Chevron U.S.A., Inc., filed a Petition for Review of Administrative Action (Petition for Review) contesting an unfavorable determination by the State Board of Equalization (SBOE) regarding Appellant's dispute with the Wyoming Department of Revenue (the Department) over valuation methods for tax year 2002. The district court dismissed that Petition for Review as untimely, and found that the court lacked jurisdiction to extend...

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