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MERIT ENERGY CO. v. DEPARTMENT OF REVENUE

No. S-13-0056.

313 P.3d 1257 (2013)

2013 WY 145

MERIT ENERGY COMPANY, Appellant (Petitioner), v. DEPARTMENT OF REVENUE, State of Wyoming, Appellee (Respondent).

Supreme Court of Wyoming.

November 21, 2013.

Attorney(s) appearing for the Case

Representing Appellant: Randy B. Reed ; Gregory C. Dyekman ; and Kevin Walton of Dray, Dyekman, Reed & Healy, P.C., Cheyenne, WY. Argument by Mr. Dyekman.

Representing Appellee: Gregory A. Phillips , Wyoming Attorney General; Martin L. Hardsocg , Deputy Attorney General; Cathleen D. Parker , Senior Assistant Attorney General; and Karl D. Anderson , Senior Assistant Attorney General. Argument by Mr. Anderson.

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

HILL, Justice.

[¶ 1] This appeal concerns the 2006 valuation of natural gas from numerous gas wells in Lincoln, Sweetwater, and Uinta counties for which Merit Energy was a take-in-kind owner. The State of Wyoming Board of Equalization (SBOE) determined that Merit Energy failed to timely appeal several final Wyoming Department of Revenue (DOR) decisions regarding the amount of taxable gas it had received, resulting in a lack of jurisdiction by the SBOE. The SBOE...

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