Legal Opinion
Chevron U.S.A., Inc. v. Depatment of Revenue
Wyoming Supreme Court
Decided May 11, 2007No. 06-56PublishedCited by 7 opinions
1Opinion of the Court
HILL, Justice.
[T1] The Department of Revenue used the comparable value method set forth in Wyo. Stat. Ann. § 39-14-208(b)(vi)(B) to establish the value of natural gas produced by Chevron and processed at its Carter Creek processing plant in 2000 and 2001. Chevron claims that there were no comparable agreements for use in determining an appropriate processing fee and, consequently, the DOR's choice and application of the comparable value method was flawed. We conclude that the State Board of Equalization properly ruled: (1) The Department of Revenue (DOR) had a reasonable basis for choosing…
2Cases cited16 opinions
- Parker Land & Cattle Co. v. Wyoming Game & Fish CommissionWyoming Supreme Court · 1993
- Rasmussen v. BakerWyoming Supreme Court · 1897
- State Department of Revenue & Taxation v. PacificorpWyoming Supreme Court · 1994
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2005
- Chevron U.S.A., Inc. v. StateWyoming Supreme Court · 1996
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Pacificorp, Inc. v. Department of RevenueWyoming Supreme Court · 2017
- State v. LackeySupreme Court of Kansas · 2012
- Exxon Mobil Corp. v. State, Department of RevenueWyoming Supreme Court · 2009
- Solvay Chemicals, Inc. v. Wyoming Department of RevenueWyoming Supreme Court · 2022
- Wyoming Department of Revenue v. Pacificorp and Merit Energy Company, LlcWyoming Supreme Court · 2025
2 more not listed; retrieve them via the Exa API.