Opinion ID: 1158188
Heading Depth: 1
Heading Rank: 1

Heading: facts

Text: The facts in this case are undisputed. Enron is the operator of several oil and gas properties that it owns with Chevron U.S.A., Inc. (Chevron). Enron produced oil and gas from these properties, and Chevron took its share of the production in kind. During the years in question, 1987 to 1990, Enron paid severance taxes on the total production, including the portion delivered to Chevron. Unbeknownst to Enron, Chevron was also paying severance taxes on its share which resulted in the State collecting double taxes. The Department noticed that there were discrepancies in the production figures reported to it by Enron and Chevron. Based on the highest production figures, the Department issued severance tax assessments against Chevron. Chevron appealed these assessments to the Board. Enron was joined as a necessary party but did not participate in the Chevron appeals. The discrepancies in the production figures were reconciled by agreements between Enron and Chevron; and, on September 24 and 27, 1990, the Board entered orders resolving Chevron's appeals. Subsequently, Enron filed requests for refunds for the overpaid severance taxes with the Department for the years 1987 through 1990. The Department granted the refunds for 1989 and 1990. The refund requests for 1987 and 1988 were denied. Enron appealed the denial of the refunds to the Board. The Board affirmed the Department's decision, concluding that the refunds for 1987 and 1988 were barred by the two-year filing requirement of W.S. 39-6-304(g). The district court affirmed the Board's decision for the same reason, and Enron now appeals to this court.