Oil and Gas Taxation

Who owns the minerals under a right-of-way?

On December 12, 2023, the Colorado Supreme Court heard oral argument in Great Northern Properties LLLP v. Extraction Oil and…

4 months ago

Liens, Taxes and Bankruptcy in Wyoming – Oh My! 2020 Changes to Ad Valorem Tax and Lien Law

There is a sign near the Casper airport that reads:  “Oil and Gas Pay Most Our Taxes.”  In a State…

3 years ago

Colorado Supreme Court upholds retroactive tax assessment against oil and gas lessee

On June 19, 2017, the Colorado Supreme Court ruled against the petition of Kinder Morgan CO2 Co., LP -- the…

7 years ago