Opinion ID: 1751011
Heading Depth: 1
Heading Rank: 8

Heading: The interpretation of the statutory formula as advocated by the Commission raises constitutional concerns.

Text: The Commission argued that Chevron made an Equal Protection argument pursuant to the Fourteenth Amendment of the United States Constitution. The lower court never reached a constitutional analysis of the statute because it found by adopting Chevron's Findings of Fact and Conclusions of Law in toto, that the tax estimation as calculated by the Commission represented an unfair and excessive assessment. However, in the Commission's brief, it mentioned the constitutional issue on appeal. Yet, Chevron denied that there is a constitutional issue and focuses instead upon an interpretation of the statute. Neither party addressed the issue in oral arguments before this Court. In addressing the constitutional claim, there is no proof in the record that the Commission is taxing Chevron differently than any other petroleum entity operating within the state. This Court need not consider the constitutionality of the statute since it has already been upheld under Mississippi State Tax Commission v. Tennessee Gas Trans. Co., 239 Miss. 191, 116 So.2d 550 (1959).