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SUMMIT OPERATING v. UTAH STATE TAX COM'N

No. 20110087.

293 P.3d 369 (2012)

2012 UT 91

SUMMIT OPERATING, LLC, Petitioner, v. UTAH STATE TAX COMMISSION and Auditing Division of the Utah State Tax Commission, Respondents.

Supreme Court of Utah.

December 21, 2012.

Attorney(s) appearing for the Case

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

Jeremy C. Schwendiman , Thomas W. Bachtell , Salt Lake City, for petitioner.

AMENDED OPINION*

Chief Justice DURRANT, opinion of the Court:

INTRODUCTION

¶ 1 This case requires us to determine when a well "started" under section 59-5-102 of the Utah Code. Although that statute imposes a severance tax on oil or gas produced from a well,1 section 59-5-102(5)(c) (Tax Exemption Statute) permits an exemption for "the first six months of production for development...

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