State v. Union Oil Co. of California

. MONROE, Judge.

The State appeals from an order granting an oil and gas severance tax refund to Union Oil Company. The procedural history of this case is quite lengthy; however, a statement of that history is necessary for an understanding of the issues presented for review.

In September 1991, Unocal Exploration Corporation, now the Union Oil Company of California (“Union Oil”), filed a petition with the State Oil and Gas Board of Alabama (“Board”), requesting an order certifying its enhanced recovery project in the Chunehula Field of Mobile County as a qualified project under § 40-20-2(a)(2),…