Westmoreland Resources, Inc. v. Montana Department of Revenue

In 1989, Westmoreland Resources, Inc., petitioned the State Tax Appeal Board (STAB) to review the Montana Department of Revenue’s (DOR) assessment of additional taxes imposed on Westmoreland for revenue received due to adjustment formulas found in four of its contracts for the sale of coal. After the STAB ruled in the DOR’s favor, Westmoreland petitioned the District Court for the Thirteenth Judicial District in Big Horn County pursuant to § 15-2-303, MCA, for review of this decision. The District Court concluded that the STAB correctly interpreted the applicable law and that its findings…