M & B Drilling & Construction Co. v. State Board of Equalization

ROONEY, *** Justice.

M & B Drilling and Construction Company, Inc. (hereinafter referred to as “M & B”) petitioned the district court to review an administrative action by the State Board of Equalization and by the three individual members of such Board (hereinafter referred to as “Board”); and additionally M & B filed an action for declaratory judgment

“primarily because the State was not providing a credit to M & B Drilling for the sales tax erroneously paid against its use tax assessment. As previously argued, this failure constitutes a violation of W.S. § 39-6-409(a)[ 1 ] and Article I, §…