Chevron U.S.A., Inc. v. Department of Revenue

KITE, Justice.

[T1] The State Board of Equalization (SBOE) denied Chevron U.S.A., Inc.'s (Chevron) appeal from a notice of valuation (NOV) for its Carter Creek natural gas production, concluding it had no jurisdiction because the appeal was filed more than thirty days after the Department of Revenue (DOR) decision was postmarked, in contravention of Wyo. Stat. Ann. § 39-14-209(b)(iv) (LexisNexis 2005). 1 Chevron claimed the state's postage meter stamp was not a "postmark" as provided by the statute, and thus, its time for appeal had not expired because the thirty day period had not been…