- 5 -5
on the grounds that no submission for a determination was made
for the Hanson well.
OPINION
This is a case of first impression stemming from
respondent's disallowance of a section 29 nonconventional fuels
tax credit (credit). The issue we consider is whether the Hanson
well qualifies for the credit even though it was not certified
under the procedures contained in NGPA sec. 503. The parties
approach the solution to this issue from different perspectives.
Respondent contends that the statutes involved expressly and
unambiguously require that a well-category determination must be
obtained from the specified authorities for entitlement to the
credit. Petitioner, contending that the statute is ambiguous,
construes the statute, when read in conjunction with the
legislative history and other indicators of congressional intent,
as permitting the credit without a formal procedural
determination if the well otherwise meets the definitional
requirements under the referenced statutory framework.
Section 29, formerly section 44D,5 was enacted by the Crude
Oil Windfall Profit Tax Act of 1980 (COWPTA), Pub. L. 96-223,
sec. 231, 94 Stat. 229, 268. This section was entitled "Credit
5 Congress enacted sec. 44D in 1980. See Crude Oil Windfall
Profit Tax Act of 1980, Pub. L. 96-223, sec. 231(a), 94 Stat.
268. In the Deficit Reduction Act of 1984, Pub. L. 98-369, sec.
471(c)(1), 98 Stat. 826, Congress redesignated sec. 44D as sec.
29.
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