Legal Opinion
State Department of Revenue v. Amoco Production Co.
Wyoming Supreme Court
Decided May 31, 2000No. 98-65PublishedCited by 9 opinions
1Opinion of the Court
TAYLOR, Justice, Retired.
The Department of Revenue appeals from the State Board of Equalization's (the Board) determination of tax and interest owed by Amoco Production Company. The Department of Revenue contends the Board abused its discretion in rejecting the Department of Revenue's application of the net-back method, and acted contrary to law in allowing the offset of credits for overpayment. Finding that the Board erred only as to the issue of offsetting credits, we affirm in part and reverse in part.
I. ISSUES
Appellant, the Department of Revenue (the Department), presents the following…
2Cases cited11 opinions
- Washakie County School District Number One v. HerschlerWyoming Supreme Court · 1980
- State Board of Equalization v. Jackson Hole Ski Corp.Wyoming Supreme Court · 1987
- Basin Electric Power Cooperative, Inc. v. Department of RevenueWyoming Supreme Court · 1998
- Willowbrook Ranch, Inc. v. Nugget Exploration, Inc.Wyoming Supreme Court · 1995
- Amax Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wyoming Board of Land Commissioners v. Antelope Coal Co.Wyoming Supreme Court · 2008
- In Re SNKWyoming Supreme Court · 2003
- Amoco Production Co. v. Board of County Com'rs of County of SweetwaterWyoming Supreme Court · 2002
- Chevron U.S.A., Inc. v. State Ex Rel. Department of Taxation & RevenueNew Mexico Court of Appeals · 2006
- Wyoming Department of Revenue v. Wpx Energy Rocky Mountain, Llc.Wyoming Supreme Court · 2022
4 more not listed; retrieve them via the Exa API.