Statoil USA Onshore Properties, Inc. v. Matthew R. Irby, State Tax CommissionerANDMatthew R. Irby, State Tax Commissioner v. Equinor USA Onshore Properties, Inc.

IN THE SUPREME COURT OF APPEALS OF WEST VIRGINIA January 2026 Term FILED May 1, 2026 No. 23-760 released at 3:00 p.m. C. CASEY FORBES, CLERK SUPREME COURT OF APPEALS OF WEST VIRGINIA Statoil USA Onshore Properties Inc., Petitioner below/Petitioner, v. Matthew R. Irby, State Tax Commissioner, Respondent below/Respondent. Appeal from the Intermediate Court of Appeals No. 22-ICA-225 (West Virginia Office of Tax Appeals Docket No. 20-111) REVERSED AND REMANDED WITH DIRECTIONS Submitted: March 3, 2026 Filed: May 1, 2026 AND No. 24-26 Matthew R. Irby, State Tax Commissioner Respondent…