Legal Opinion
Rocky Mountain Oil & Gas Ass'n v. Conrad
North Dakota Supreme Court
Decided April 29, 1987No. Civ. 11287PublishedCited by 26 opinions
1Opinion of the Court
LEVINE, Justice.
In this appeal we consider the authority of the State Tax Commissioner to assess sales or use taxes upon plant fuel used by gas processing plants in North Dakota. We hold that the assessment of the sales or use taxes in this case is authorized. We, therefore, affirm.
Appellants Rocky Mountain Oil & Gas Association and the North Dakota Petroleum Council are nonprofit trade organizations servicing and representing the oil and gas industry in North Dakota. Appellants Western Gas Processors, Ltd. and Phillips Petroleum Company own and operate natural gas processing facilities…
2Cases cited10 opinions
- County of Stutsman v. State Historical Society of North DakotaNorth Dakota Supreme Court · 1985
- State Ex Rel. Olson v. BakkenNorth Dakota Supreme Court · 1983
- Ladish Malting Co. v. Stutsman County Ex Rel. Stutsman County Board of CommissionersNorth Dakota Supreme Court · 1984
- Clapp v. Cass CountyNorth Dakota Supreme Court · 1975
- State v. KingNorth Dakota Supreme Court · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Amerada Hess Corp. v. ConradNorth Dakota Supreme Court · 1987
- Western Gas Resources, Inc. v. HeitkampNorth Dakota Supreme Court · 1992
- Northern X-Ray Co., Inc. v. State by and Through HansonNorth Dakota Supreme Court · 1996
- Koch Oil Co. v. HansonNorth Dakota Supreme Court · 1995
21 more not listed; retrieve them via the Exa API.