The next scheduled Montana Supreme Court oral arguments are Tuesday, Nov. 25, 9:30 a.m., in the case Cloud Peak Energy v. Montana Department of Revenue. A DOR audit resulted in a determination that Cloud Peak Energy owed an additional $1,925,074 in Montana coal production taxes for the years 2005-2007 for the Spring Creek Coal Mine in Big Horn County. Cloud Peak requested a declaratory judgment to the contrary from the First Judicial District Court. Judge Sherlock determined that DOR had incorrectly imputed prices on non-arms-length coal sales transactions as of the dates of shipment, instead of as of the dates of the sales contracts. DOR appeals that determination. On cross appeal, Cloud Peak argues the District Court erred in allowing DOR to tax freeze-proofing and dust-suppressing additives to coal mined before June 30, 2009. Cloud Peak contends the tax on such additives should apply only to coal mined after that date. Arguments will be at 9:30 a.m. in the Courtroom of the Montana Supreme Court, Joseph P. Mazurek Justice Building, Helena.
Posted on: Fri, 21 Nov 2014 22:15:01 +0000
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