Legal Opinion
Noble Energy, Inc. v. Colorado Department of Revenue
Colorado Court of Appeals
Decided April 15, 2010No. 09CA0426PublishedCited by 10 opinions
1Opinion of the Court
Opinion by Judge RICHMAN.
The Colorado Department of Revenue (the department) and Roxanne Huber, in her capacity as Executive Director of the department, appeal the judgment in favor of Noble Energy, Inc. (taxpayer) for a refund of sales taxes. We affirm in part, reverse in part, and remand for further proceedings.
I. Background
The basic facts are undisputed. Taxpayer hired oil and gas well service companies to “fracture” wells that it operated in Colorado during the taxable period — April 2002 through July 2005. Fracturing is a method of well stimulation whereby a fracturing fluid and…
2Cases cited13 opinions
- West Elk Ranch, L.L.C. v. United StatesSupreme Court of Colorado · 2002
- Associated Dry Goods Corp. v. City of ArvadaSupreme Court of Colorado · 1979
- Telluride Resort & Spa, L.P. v. Colorado Department of RevenueSupreme Court of Colorado · 2002
- City of Boulder v. Leanin' Tree, Inc.Supreme Court of Colorado · 2003
- Waste Management of Colorado, Inc. v. City of Commerce CityColorado Court of Appeals · 2010
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3Cited by10 opinions
- Waste Management of Colorado, Inc. v. City of Commerce CityColorado Court of Appeals · 2010
- City of Golden v. Aramark Educational Services, LLCColorado Court of Appeals · 2013
- Treece, Alfrey, Musat & Bosworth, PC v. Department of FinanceColorado Court of Appeals · 2011
- Public Service Co. v. Department of RevenueColorado Court of Appeals · 2011
- Qwest Corp. v. City of NorthglennColorado Court of Appeals · 2014
5 more not listed; retrieve them via the Exa API.