- 14 -14
"determination" has been generally defined to mean the act of
settling a dispute, suit, or other question by an authoritative
decision, or the ascertainment or establishment of the extent,
quality, position, or character of something. Webster's II New
Riverside University Dictionary 369 (1984). In the legal sense,
a "determination" is a "decision of a court or administrative
agency" and, also, a "judgment and decision after weighing [all]
the [relevant] facts." Black’s Law Dictionary 450 (6th ed.
1990). Consequently, we do not find the term "determination"
made in accordance with NGPA section 503 to be ambiguous.
Section 29(c)(2) cannot be literally interpreted in a manner
other than that it requires a determination under the procedures
of NGPA section 503.
Petitioner's contention that a well-category determination
is not a prerequisite for eligibility for the tax credit is not a
plausible literal interpretation of section 29. That is
especially so when NGPA section 503 is considered in tandem with
section 29, wherein it is referenced. Certainly, section 29 does
not mean that respondent possessed the expertise or statutory
authority to make determinations of whether gas was from a tight
formation for tax credit purposes.10 Petitioner's approach does
10 Congress considered granting but did not grant authority
to the U.S. Department of the Treasury to make determinations
under NGPA sec. 503 in the Tax Simplification Act of 1993. See
infra note 12. These determinations by the U.S. Department of
the Treasury were to be made consistent with NGPA sec. 503.
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