Legal Opinion
Western Gas Resources, Inc. v. Heitkamp
North Dakota Supreme Court
Decided August 19, 1992No. Civ. 920024PublishedCited by 31 opinions
1Opinion of the Court
JOHNSON, Justice.
Western Gas Resources, Inc. [Western], appeals from a district court judgment affirming a tax assessment by the North Dakota Tax Commissioner [Commissioner] under Chapter 57-51.1, N.D.C.C., the Oil Extraction Tax [OET]. We affirm.
Section 57-51.1-02, N.D.C.C., imposes an “ ‘oil extraction tax’, upon the activity in this state of extracting oil from the earth.” For purposes of the OET, Section 57-51.1-01(3) defines “oil” as “petroleum, crude oil, mineral oil, casinghead gasoline, and all liquid hydrocarbons that are recovered from gas on the lease incidental to the production…
2Cases cited13 opinions
- Power Fuels, Inc. v. ElkinNorth Dakota Supreme Court · 1979
- County of Stutsman v. State Historical Society of North DakotaNorth Dakota Supreme Court · 1985
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- State v. SchwalkNorth Dakota Supreme Court · 1988
- Stoner v. Nash Finch, Inc.North Dakota Supreme Court · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Peters-Riemers v. RiemersNorth Dakota Supreme Court · 2002
- Northern X-Ray Co., Inc. v. State by and Through HansonNorth Dakota Supreme Court · 1996
- Hamich, Inc. v. State Ex Rel. ClayburghNorth Dakota Supreme Court · 1997
- Mosser v. Denbury Resources, Inc.North Dakota Supreme Court · 2017
26 more not listed; retrieve them via the Exa API.