Legal Opinion
Southwest Royalties, Inc. v. Susan Combs, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas
Texas Court of Appeals, 3rd District (Austin)
Decided August 13, 2014No. 03-12-00511-CVPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
DAVID PURYEAR, Justice.
Southwest Royalties, Inc. (Southwest), filed a refund claim with the Comptroller of Public Accounts of the State of Texas (Comptroller) for taxes that it paid from January 1, 1997, through April 30, 2001. See Tex. Tax Code § 111.104 (setting out requirements for tax-refund claim). The requested refund was for taxes paid on the purchase of equipment as well as services pertaining to the equipment that Southwest used in the extraction or mining (cumulatively extraction) of oil and natural gas. When it filed its claim, Southwest alleged that the equipment…
2Cases cited17 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- City of Rockwall v. HughesTexas Supreme Court · 2008
- 20801, INC. v. ParkerTexas Supreme Court · 2008
- TGS-NOPEC GEOPHYSICAL CO. v. CombsTexas Supreme Court · 2011
- Texas Lottery Commission v. First State Bank of DeQueenTexas Supreme Court · 2010
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3Cited by4 opinions
- Asplundh Tree Expert Co. v. AbshireCourt of Appeals of Texas · 2017
- Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. Championx, LLC, Texas Court of Appeals, 15th District2026
- Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. Championx, LLC, Texas Court of Appeals, 15th District2026
- Silicon Laboratories Inc.// Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, Silicon Laboratories Inc., Texas Court of Appeals, 3rd District (Austin)2018