Wyoming Supreme Court September 27, 1995, 94-292 (Kerr-McGee Corp. v. Wyoming Oil & Gas Conservation Commission)

THOMAS, Justice.

The primary issue we address in this case is the limits of the authority of an administrative agency, a creature of the legislature. The question presented is whether the Wyoming Oil and Gas Conservation Commission (Commission) has the authority to deny a statutory two percent excise tax exemption in certifying a tertiary recovery project.