Legal Opinion
Texaco, Inc. v. State Board of Equalization
Wyoming Supreme Court
Decided January 14, 1993No. 92-138PublishedCited by 15 opinions
1Opinion of the Court
MACY, Chief Justice.
This is an appeal from the State Board of Equalization’s order denying Texaco, Inc.’s request to offset its tax overpayments against its severance tax assessments.
We affirm.
Texaco describes these issues:
1. Did the Board Of Equalization Err In Finding That Texaco’s Claim For Credit By Virtue Of Overpayment Of Severance Taxes Was Barred By § 39-6-304(g) Of The Wyoming Statutes (1977)?
2. Did The Board Of Equalization Err In Finding That § 39-2-214(e) Of The Wyoming Statutes (1977) Was Not To Be Applied Retroactively?
The Board condenses its summary of the argument into this…
2Cases cited12 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DalmSupreme Court of the United States · 1990
- Employment Security Commission v. Western Gas Processors, Ltd.Wyoming Supreme Court · 1990
- Belco Petroleum Corp. v. State Board of EqualizationWyoming Supreme Court · 1978
- Matter of National Cash Register Co. v. JosephNew York Court of Appeals · 1949
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Thunder Basin Coal Co. v. StudyWyoming Supreme Court · 1994
- McNeill Family Trust v. Centura BankWyoming Supreme Court · 2003
- Gerald L. Spence John Zelbst Rex Parris Joseph H. Low and Kent Spence, directly on their own behalf and derivatively on behalf of the Trial Lawyers College, a Wyoming Nonprofit Corporation v. John Sloan Milton Grimes Maren Chaloupka J.R. Clary, Jr. Dana Cole and Anne Valentine and the Trial Lawyers College, a Wyoming Nonprofit CorporationWyoming Supreme Court · 2022
- Pinther v. State, Department of Administration & InformationWyoming Supreme Court · 1994
- US West Communications, Inc. v. Wyoming Public Service CommissionWyoming Supreme Court · 1999
10 more not listed; retrieve them via the Exa API.