BHP PETROLEUM CO. INC. v. State, Wyoming Tax Com'n

GOLDEN, Justice.

Appellant BHP Petroleum Company Inc. (BHP) filed an action for declaratory judgment seeking district court interpretation of statutes and regulations governing the assessment of severance taxes on oil and gas production. The district court denied declaratory relief finding that BHP had not presented issues ripe for judicial review. We reverse the district court’s decision on ripeness and remand for a district court interpretation of the statutes and regulations challenged by BHP.

BHP has been the operator of a large federal oil and gas unit called the Madden Deep Unit (Unit)…