KAUTZ, Justice.
[¶1] Jonah Energy LLC (Jonah) appeals from the Board of Equalization's (Board) decision which upheld the Department of Revenue's (DOR) final determinations increasing the taxable value of Jonah's natural gas liquids (NGL) production for 2014 through 2016. Jonah challenges the Board's refusal to account for deficiency fees it...
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