Legal Opinion
Union Oil Co. of California v. Department of Revenue
Alaska Supreme Court
Decided February 16, 1977No. 2699, 2700 and 2719PublishedCited by 50 opinions
1Opinion of the Court
OPINION
Before BOOCHEVER, C. J., and RABI-NO WITZ, CONNOR, ERWIN and BURKE, JJ. BOOCHEVER, Chief Justice.
These consolidated cases raise issues concerning the meaning of a portion of the state’s oil and gas properties’ production tax law, AS 43.55.015(c), and the scope of appellate review of 15 AAC 05.694, a Department of Revenue regulation which interprets that statute.
In 1973, the state legislature amended the oil and gas production taxes, 1 and, in addition, provided a mechanism which adjusted the rates of the cents-per-barrel tax on oil to reflect changes in the national crude oil market. 2…
2Cases cited11 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Kelly v. ZamarelloAlaska Supreme Court · 1971
- Jager v. StateAlaska Supreme Court · 1975
- Lynden Transport, Inc. v. StateAlaska Supreme Court · 1975
- Mobil Oil Corporation v. Local Boundary CommissionAlaska Supreme Court · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
- State, Department of Highways v. GreenAlaska Supreme Court · 1978
- Wien Air Alaska v. ArantAlaska Supreme Court · 1979
- National Bank of Alaska v. State, Department of RevenueAlaska Supreme Court · 1982
- Hood v. State, Workmen's Compensation BoardAlaska Supreme Court · 1978
45 more not listed; retrieve them via the Exa API.