Statoil USA Onshore Properties, Inc. v. Matthew Irby, State Tax Commissioner of West Virginia Statoil USA Onshore Properties, Inc. v. Matthew Irby, State Tax Commissioner of West Virginia and Equinor USA Onshore Properties, Inc. v. Matthew Irby, State Tax Commissioner of West Virginia

IN THE INTERMEDIATE COURT OF APPEALS OF WEST VIRGINIA FILED Fall 2023 Term November 15, 2023 _____________________ released at 3:00 p.m. EDYTHE NASH GAISER, CLERK INTERMEDIATE COURT OF APPEALS No. 22-ICA-111; 22-ICA-225; 22-ICA-226 OF WEST VIRGINIA _____________________ STATOIL USA ONSHORE PROPERTIES, INC., Petitioner Below, Petitioner, vs.) No. 22-ICA-111 MATTHEW IRBY, STATE TAX COMMISSIONER OF WEST VIRGINIA, Respondent Below, Respondent. AND STATOIL USA ONSHORE PROPERTIES, INC., Petitioner Below, Petitioner, vs.) No. 22-ICA-225 MATTHEW IRBY, STATE TAX COMMISSIONER OF WEST VIRGINIA,…