Opinion ID: 2509156
Heading Depth: 2
Heading Rank: 1

Heading: The initial dehydrator

Text: 97. The point of valuation statute provides two possible avenues to determine when and where the production process is completed. Wyo. Stat. Ann. งXX-XX-XXX(b)(iv). The first avenue turns on the existence of an initial dehydrator. 98. We determine the meaning of the word initial by reference to its plain and ordinary meaning. Campbell County School District v. Catchpole, 6 P.3d 1275, 1285 (Wyo. 2000). It is an adjective which means having to do with, indicating or occurring at the beginning. Webster's New World College Dictionary (4 th Edition 2001) p. 735. We will therefore be concerned with the first dehydrator to occur in the sequence of equipment. 99. On behalf of Williams, Rhinesmith directed our attention to three possible dehydrators: the header; the screw compressor; and the glycol dehydrator. Findings of Fact, ถถ56-59. We will consider whether the statute enables us to determine whether one or more of these pieces of equipment is a dehydrator. We note that Williams' Hearing Brief asserts that  dehydration occurs at the header and was performed at the screw compressor. Petitioner's Hearing Brief, pp. 8-9. We conclude the plain language of the first sentence of Wyo. Stat. Ann. งXX-XX-XXX(b)(iv) directs our attention to a dehydrator, not to dehydration. 100. The statute defines dehydrator as a device which removes water vapor that is commonly associated with raw natural gas. Wyo. Stat. Ann. ง 39-14-201(a)(vii).