(Download) "Amoco v. State Bd. of Equalization" by Supreme Court of the United States * Book PDF Kindle ePub Free

eBook details

Title: Amoco v. State Bd. of Equalization
Author : Supreme Court of the United States
Release Date : January 05, 1990
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 60 KB

Description

Appellant (Amoco) seeks a refund of $3.5 million it claims it overpaid in oil and gas severance taxes from 1978 to 1984. On March 15, 1986, Amoco sent the Wyoming Department of Revenue and Taxation (Department) a letter stating that, based upon several reporting and accounting corrections, Amoco was lowering the value of its gas production for 1978-1984. Based on the lower value, Amoco claimed it overpaid its severance tax during those years and asked the Department to refund the overpayments.