CHEVRON U.S.A., INC. v. STATE

Supreme Court No. S-15891.

387 P.3d 25 (2016)

CHEVRON U.S.A., INC., Conocophillips Alaska, Inc., Exxonmobil Alaska Production Inc., and FOREST OIL CORPORATION, Appellants, v. STATE of Alaska, Department of Revenue, Appellee.

Supreme Court of Alaska.

December 16, 2016.


Attorney(s) appearing for the Case

Leon T. Vance , Faulkner Banfield, P.C., Juneau, for Appellants.

Dario Borghesan , Kenneth J. Diemer , Joanne M. Grace , Assistant Attorneys General, Anchorage, and Craig W. Richards , Attorney General, Juneau, for Appellee.

Before: Stowers, Chief Justice, Fabe, Winfree, Maassen, and Bolger, Justices.


OPINION

I. INTRODUCTION

In this appeal oil producers (the Producers)1 challenge an administrative decision (the Decision) in which the Alaska Department of Revenue (DOR) decided to treat separate oil and gas fields operated by common working interest owners as a single entity...

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