Colorado- Oil & Gas

摘要

Oil and Gas Producer Is Entitled to Abatement and Refund of Taxes on Production, Where the Production Was Overvalued Due to a Mistake by the Producer in Not Deducting Certain Costs In OXY USA Inc. v. Mesa County Board of Commissioners, 2017 CO 104,405 P.3d 1142, the Colorado Supreme Court held that Colo. Rev. Stat. § 39-10-114(l)(a)(I)(A) "gives taxpayers the right to seek abatement and refund for erroneously or illegally levied taxes resulting from overvaluation caused solely by taxpayer mistake." Id. H 3.