Summit Operating, LLC v. Utah State Tax Commission

AMENDED OPINION *

Chief Justice DURRANT,

opinion of the Court:

INTRODUCTION

11 This case requires us to determine when a well "started" under section 59-5-102 of the Utah Code. Although that statute imposes a severance tax on oil or gas produced from a well,1 section 59-5-102(5)(c) (Tax Exemption Statute) permits an exemption for "the first six months of production for development wells started after January 1, 1990."2 Summit Operating, LLC (Summit) *371argues that a well starts when it begins commercial production. Under this interpretation, Summit asserts that it is entitled to a six-month tax…