055-5 Wyo. Code R. §§ 5-16 - Conservation Tax Disputes

(a) An oil or gas producer may apply to the staff of the Wyoming Oil and Gas Conservation Commission or to the Commission for a refund or adjustment of the mill levy conservation tax he has paid. Except as otherwise provided in this rule, said application must be made within one (1) year of the date the tax was due or paid, must be in writing, and state the grounds for the refund and the amount. The Commission and the staff may disregard any application for refund or grounds for refund not complying with this. If the staff does not consent to a refund, it shall so notify the producer. The producer shall have thirty (30) days from the date such notice is mailed to file a petition for review by the Commission. If he does so, the Commission shall set the matter for hearing and make a determination.

(b) If the producer and the staff do not agree on the amount of the tax due, the producer may pay the amount claimed by the staff under protest. Such protest shall be in writing and state the amount of the tax that is being protested and the grounds. The Commission may disregard any protest of taxes or grounds of protest not complying with this; otherwise, the Commission will set the matter for hearing and make a decision.

(c) In the case of unitized operations, an application for a refund or adjustment of the mill levy conservation tax must be made within one (1) year of the determination of the adjustment resulting under the applicable unitization agreement.

(d) Notwithstanding any provision in this rule, any refund claim filed after one (1) year of the date the tax was due or paid and approved by the Commission may be allowed as a credit on the producer's current year's or subsequent year's mill levy conservation tax obligation.

(e) If the Commission agrees with a protest or a request for a refund, it shall refund the amount overpaid by the producer without interest. The Commission may refuse to make a refund in an amount less than ten dollars ($10.00).

(f) Natural Gas which is vented or flared under authority of the Wyoming Oil and Gas Conservation Commission and natural gas which is reinjected or consumed prior to sale for the purpose of maintaining, stimulating, treating, transporting, or producing crude oil or natural gas on the same lease or unit from which it was produced is exempt from the mill levy conservation tax of Wyo. Stat. Ann. § 30-5-116.

Notes

055-5 Wyo. Code R. §§ 5-16

Amended, Eff. 1/22/2018. Amended, Eff. 6/22/2022.