Koch Oil Co. v. Hanson

LEVINE, Justice.

Bob Hanson, North Dakota State Tax Commissioner, appeals from a district court judgment reversing his January 19, 1994, order denying Koch Oil Company’s petition for reconsideration of the Commissioner’s November 17, 1993, order allowing assessment of additional oil extraction taxes and gross production taxes, penalties, and interest against Koch. We reverse and remand for entry of judgment affirming the Commissioner’s order.

In November 1984, the Commissioner began an audit of Koch’s books and records to determine if Koch had paid the correct amount of gross production taxes 1…