Gofor Oil, Inc. v. State

ERICKSTAD, Chief Justice.

Plaintiff-Appellant Gofor Oil, Inc., appeals from a judgment granting summary judgment to the State of North Dakota and Heidi Heitkamp, North Dakota State Tax Commissioner.

Gofor Oil owns the entire working interest in several oil wells collectively referred to as the “East Flaxton-Madison” (EFM) unit. The focus of this appeal is whether or not the oil produced from the East Flax-ton-Madison unit was properly subjected to the “oil extraction tax” from January 1, 1981, to August 1, 1986. We conclude the EFM unit was properly taxed under the oil extraction tax and…