Western Energy Co. v. State, Dept. of Rev.

¶1 Western Energy Company (“WECO”), petitioned the District Court for the First Judicial District of Lewis and Clark County to review the State Tax Appeal Board’s decision upholding the Department of Revenue’s method of calculating WECO’s coal production taxes. The District Court concluded that the Department’s method of calculation misapplied the law and ordered that WECO owed no additional coal production taxes. The Department appeals from the order of the District Court. We affirm the District Court.

¶2 The sole issue on appeal is whether the District Court erred when it concluded that…