Opinion ID: 2509156
Heading Depth: 1
Heading Rank: 13

Heading: jurisdiction

Text: The Board must review final decisions of the Department of Revenue on application of any interested person adversely affected. Wyo. Stat. Ann. ง 30-11-102.1(c). Taxpayers are specifically authorized to appeal final decisions of the Department concerning oil and gas valuation amendments. Wyo. Stat. Ann. ง 39-14-209(b)(v). The taxpayer's appeal must be filed with the Board within thirty days of the Department's final decision. Wyo. Stat. Ann. ง 39-14-209(b)(iv); Rules, Wyoming State Board of Equalization, Chapter 2, ง 5(a). This case arises from the Department of Revenue's assessment of additional severance taxes and increase in taxable valuation on Petitioner's gas production following an audit by the Wyoming Department of Audit. Wyo. Stat. Ann. ง 39-14-208(b).