Legal Opinion
State v. Bannon Energy Corp.
Wyoming Supreme Court
Decided March 23, 2000No. 98-314, 98-315, 98-316, 98-317PublishedCited by 16 opinions
1Opinion of the Court
MACY, Justice.
The Department of Revenue petitioned the district courts for a review of an order issued by the State Board of Equalization which reversed the Department of Revenue’s assessment of interest and penalties against Bannon Energy Corporation, a purchaser who owed a sales tax deficiency. The district courts certified the cases to the Wyoming Supreme Court pursuant to W.R.A.P. 12.09(b).
We affirm the State Board of Equalization’s order.
ISSUE
The Department of Revenue presents this issue:
A. Did the State Board of Equalization erroneously conclude that the sales tax statutes prohibit the…
2Cases cited15 opinions
- Parker Land & Cattle Co. v. Wyoming Game & Fish CommissionWyoming Supreme Court · 1993
- Rasmussen v. BakerWyoming Supreme Court · 1897
- Allied-Signal, Inc. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1991
- Corman v. State Ex Rel. Wyoming Workers' Compensation DivisionWyoming Supreme Court · 1996
- State Department of Revenue & Taxation v. PacificorpWyoming Supreme Court · 1994
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Powder River Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2002
- State Ex Rel. Wyoming Department of Revenue v. Buggy Bath Unlimited, Inc.Wyoming Supreme Court · 2001
- Airtouch Communications, Inc. v. Department of RevenueWyoming Supreme Court · 2003
- Stewart Title Guaranty Co. v. TildenWyoming Supreme Court · 2005
- Garnett v. CoyleWyoming Supreme Court · 2001
11 more not listed; retrieve them via the Exa API.