PIONEER NAT. RES. USA v. DEPT. OF REVENUE

Court of Appeals No. 12CA1703.

356 P.3d 924 (2014)

2014 COA 101

PIONEER NATURAL RESOURCES USA, INC., Plaintiff-Appellee, v. COLORADO DEPARTMENT OF REVENUE, Defendant-Appellant.

Colorado Court of Appeals, Div. I.

Announced August 14, 2014.


Attorney(s) appearing for the Case

Beatty & Wozniak, P.C., Karen L. Spaulding , Denver, Colorado, for Plaintiff-Appellee

John W. Suthers , Attorney General, Robert H. Dodd, Jr. , Senior Assistant Attorney General, Alexander C. Reinhardt , Assistant Solicitor General, Denver, Colorado, for Defendant-Appellant


Opinion by JUDGE FURMAN

¶ 1 In this sales tax case, defendant, the Colorado Department of Revenue (DOR), appeals the district court's summary judgment in favor of plaintiff, Pioneer Natural Resources USA, Inc. (Pioneer). The DOR takes issue with the district court's conclusion that pipelines and fittings, which are located in one of Colorado's enterprise zones and are used to gather and deliver natural gas from Pioneer's wells to its processing...

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