Amoco Production Co. v. Hakala

BROWN, Justice.

This is an appeal from a district court order affirming an interpretive ruling by the Board of Equalization (Board) that § 39-6-302(g), W.S.1977, Cum.Supp.1981, should be computed on oil and gas production from and after January 1, 1981.

We will affirm.

Under § 39-6-302(a) and (b), W.S.1977, appellants were paying a severance tax of four percent on petroleum extraction. On February 28, 1981, the Governor signed an act to increase the severance tax on oil and gas by two percent. The act became Enrolled Act No. 34, now codified as § 39-6-302(g), W.S.1977, Cum.Supp.1981:

“(g) In…