Legal Opinion
Williams Production RMT Company v. STATE OF WYOMING DEPARTMENT OF REVENUE
Wyoming Supreme Court
Decided March 2, 2005No. 04-41PublishedCited by 15 opinions
1Opinion of the Court
VOIGT, Justice.
[¶ 1] This is a W.R.A.P. 12.09(b) certification of a petition for review of administrative action in which the underlying question is the point of valuation for severance tax purposes of coal bed methane gas. We affirm the determination of the Wyoming State Board of Equalization.
BACKGROUND
[¶2] Barrett Resources Company (Barrett) began producing coal bed methane gas (CBM) in Campbell County, Wyoming, in 1999. Williams Production RMT Company (Williams) is Barrett’s successor in interest through merger. CBM is subject to the severance tax imposed in Wyo. Stat. Ann. § 39-14-203…
2Cases cited27 opinions
- Parker Land & Cattle Co. v. Wyoming Game & Fish CommissionWyoming Supreme Court · 1993
- Worker's Compensation Claim of Newman v. State Ex Rel. Wyoming Workers' Safety & Compensation DivisionWyoming Supreme Court · 2002
- Mountain Fuel Supply Co. v. Public Service Commission of WyomingWyoming Supreme Court · 1983
- Devous v. Wyoming State Board of Medical ExaminersWyoming Supreme Court · 1993
- Tenorio v. State ex rel. Wyoming Workers' Compensation DivisionWyoming Supreme Court · 1997
22 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Kennedy Oil v. Department of RevenueWyoming Supreme Court · 2008
- BP America Production Co. v. Department of RevenueWyoming Supreme Court · 2006
- Powder River Basin Resource Council v. Wyoming Department of Environmental QualityWyoming Supreme Court · 2010
- Exxon Mobil Corp. v. State, Department of RevenueWyoming Supreme Court · 2009
- Powder River Coal Co. v. Wyoming Department of RevenueWyoming Supreme Court · 2006
10 more not listed; retrieve them via the Exa API.