BEFORE THE STATE BOARD OF EQUALIZATION
FOR THE STATE OF WYOMING
IN THE MATTER OF THE APPEAL OF )
BP AMERICA PRODUCTION COMPANY ) Docket No. 2004-150
FROM A DECISION BY THE DEPARTMENT )
OF REVENUE )
AMENDED ORDER OF DISMISSAL WITH PREJUDICE
THIS MATTER having come before the Board upon the Notice of Intent to Dismiss with Prejudice, issued January 4, 2005, and the Board having reviewed the Petitioner’s Objection to Notice of Intent to Dismiss With Prejudice, filed January 18, 2005, the Department of Revenue’s Response to Petitioner’s Objection to Notice of Intent to Dismiss with Prejudice, filed January 27, 2005, and the Petitioner’s Reply to Department of Revenue’s Response to Petitioner’s Objection to Notice of Intent to Dismiss with Prejudice,* filed January 31, 2005, and having reviewed the file herein and being otherwise advised in the premises finding as follow:
A. The Mineral Tax Division, Department of Revenue, by letter dated August 6, 2004, notified BP America Production Company of a production tax audit for production year 1999;
B. On December 28, 2004, BP America Production Company filed a claim for refund with the Department of Revenue for the property and production year effected by the August 6, 2004, audit assessment. BP America acknowledges in the Notice of Appeal that it has not yet received a final administrative decision on the request for refund.
C. Pursuant to the provisions of Chapter 2, Section 5(e), Rules, Wyoming State Board of Equalization, appeals and objections to final administrative decisions of the Department must be filed with the State Board within thirty days of the final administrative action;
D. The production tax audit issued by the Mineral Tax Division, Department of Revenue, is a final administrative action;
E. The notice of appeal by BP America Production Company was docketed effective December 29, 2004;
F. The appeal of BP America Production Company was not timely filed, the same being due September 8, 2004, and as a result this Board is without jurisdiction herein;
G. BP America Production Company argues that the language of Wyo. Stat. Ann. §39-14-209(b)(vi)* excepts BP from the statutory deadlines. That subsection is directed to a taxpayer’s obligation to pay tax despite taking an appeal, and provides that payment of tax does not invalidate an appeal. More specific provisions of Wyo. Stat. Ann. §39-14-209(b)* govern the thirty day deadline which is reflected in our Rules. We are guided by the following principle:
. . . .A statute must be construed as a whole in order to ascertain its intent and general purpose and also the meaning of each part. We give effect to every word, clause and sentence and construe all components of a statute in pari materia.
Parker Land & Cattle Company v. Wyoming Game and Fish Commission, 845 P.2d 1040, 1042 (Wyo. 1993). Correctly read, Wyo. Stat. Ann. §39-14-209(b)(vi)* does not exempt BP from the thirty-day filing deadline found both in the statute and our Rules.
IT IS THEREFORE HEREBY ORDERED this matter is dismissed with prejudice
Dated this ______ day of February, 2005.
STATE BOARD OF EQUALIZATION
Alan B. Minier, Chairman
Thomas R. Satterfield, Vice-Chairman
Thomas D. Roberts, Board Member
Wendy J. Soto, Executive Secretary