Wexpro Co. v. Brimhall, 98-136.
Decision Date | 02 June 2000 |
Docket Number | No. 98-136.,98-136. |
Citation | 7 P.3d 42 |
Parties | WEXPRO COMPANY, Appellant (Petitioner/Plaintiff), v. Terry BRIMHALL, in her official capacity as the Uinta County Treasurer; The Board of County Commissioners for the County of Unita, Appellees (Respondents/Defendants). |
Court | Wyoming Supreme Court |
Representing Appellant: Lawrence J. Wolfe of Holland & Hart, Cheyenne, Wyoming.
Representing Appellee: Michael L. Greer, Uinta County and Prosecuting Attorney, Evanston, Wyoming.
Before LEHMAN, C.J., and THOMAS, MACY, GOLDEN and TAYLOR,1 JJ.
Pursuant to W.R.A.P. 11, the District Court for the Third Judicial District, in and for Uinta County, Wyoming, certifies two questions for resolution concerning whether Texaco, Inc. v. State Bd. of Equalization, 845 P.2d 398 (Wyo.1993), and Thunder Basin Coal Co. v. State Bd. of Equalization, 896 P.2d 1336 (Wyo.1995), bar refund claims based on ad valorem taxes calculated by offsetting overpayments and underpayments between tax years and, if they are not barred, whether a county may refuse to offset such payments.
In its brief, Appellant Wexpro Company informs us that the issues and facts in this case are also present in Wyo. State Dept. of Rev. v. Amoco Prod. Co., 7 P.3d 35 (Wyo. 2000). In Amoco, we held that "[o]ffsets or refunds pursuant to Wyo. Stat. Ann. § 39-2-214(e) are not applicable to audits commenced before the effective date of the statute." Id., at 40 ( ).
We agree with Wexpro's analysis of Amoco and will apply that holding to answer the certified questions. Therefore, we answer the first certified question in the affirmative; Wexpro's refund claims are barred. We need not answer the second certified question.
These questions encompass all of the issues in the case, and the parties do not suggest any additional issues.
In a W.R.A.P. 11 certification of questions of law, we rely entirely upon the factual determinations made in the trial court. Allhusen v. State of Wyoming Mental Health Prof. Licensing Bd., 898 P.2d 878, 881 (Wyo. 1995). The following statement of facts was submitted by the district court in its order certifying the questions of law:
Wexpro contends that its claims for ad valorem tax refunds must be calculated by netting overpayments and underpayments between tax years within an audit period and between tax districts within the county. Wexpro relies on Kunard v. Enron Oil & Gas Co., 869 P.2d 132 (Wyo.1994), and Wyo. Stat. Ann. § 39-2-214(e) to support its position, while attempting to distinguish this case from Texaco, Inc. v. Wyo. State Bd. of Equalization, 845 P.2d 398 (Wyo.1993), and Thunder Basin Coal Co. v. Wyo. State Bd. of Equalization, 896 P.2d 1336 (Wyo.1995).
Wexpro suggests that Wyo. Stat. Ann. § 39-2-214(e) is remedial in nature and, when read in conjunction with the policies announced in Kunard, allows netting of over-payments and underpayments between tax years within an audit period. Wyo. Stat. Ann. § 39-2-214(e) (Michie 1997)2 provides:
The taxpayer is entitled to receive an offsetting credit for any overpaid gross product or severance tax identified by an audit that is within the scope of the audit period, without regard to the limitation period for requesting refunds. In calculating interest and penalty, the department or board of county commissioners shall first compute a net deficiency amount after subtracting any offsetting credit and then calculate any interest and penalty due.
If we were to consider this statutory language and the remedial nature of the statute, without more, we might agree with Wexpro's contention that its refund claims are not barred. However, Wyo. Stat. Ann. § 39-2-214 was promulgated in 1991. When it enacted the statute, as Section 1 of Chapter 257, the legislature included a second section...
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