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State of Alaska, Department of Revenue v. Amoco Production Company

676 P.2d 595 (1984)

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State of Alaska, Department of Revenue v. Amoco Production Company

Alaska Supreme Court
676 P.2d 595 (1984)

  • Written by Heather Whittemore, JD

Facts

Amoco Production Company (Amoco) (plaintiff), a subsidiary of Standard Oil Company of Indiana, was incorporated in Delaware. Amoco did business in Alaska exploring for and producing oil and gas. Alaska adopted the Uniform Division of Income for Tax Purposes Act (the act) in 1959. The act provided a three-factor apportionment formula for states to use to apportion the income of a multistate business for tax purposes. One of the factors was the property factor, which was the fraction of the value of the multistate business’s property that was used in the taxing state. In calculating the property factor to use for the apportionment of Amoco’s income, the Alaska Department of Revenue (the department) (defendant) included the value of Amoco’s leaseholds in Alaska that were not producing gas or oil. Amoco appealed to the state superior court, arguing that the nonproducing leaseholds should not be included in the property factor of the apportionment formula because the leaseholds were not being used as required by the act. The superior court reversed the department, holding that the nonproducing leaseholds could not be included in the property factor. The department appealed.

Rule of Law

Issue

Holding and Reasoning (Burke, C.J.)

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Casebooks

State and Local Taxation

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