Amoco Production Co. v. State

CARDINE, Justice.

This was a declaratory judgment action in which each of the parties moved for summary judgment. The summary judgment motion of appellants, Amoco, Exxon and Chevron was denied, and the summary judgment motion of appellee, State of Wyoming was granted, the court declaring the severance tax upon non-hydrocarbon gases to be six percent of the value of the gross product extracted. This appeal is from the summary judgment in favor of appellee, State of Wyoming.

The single issue presented for our determination, as stated by appellants, is:

“Can the State, by interpretation, extend the…