In December 2018, the Pennsylvania Supreme Court ruled that so-called “stripper wells” (low-producing wells) can be taxed under the 2012 Act 13 law, slapped with an impact tax assessment if those wells produce more than 90 thousand cubic feet per day (Mcf/d) of gas in a single month, any month (see PA Supreme Court Rules Strippers Not Exempt from Impact Fee). Snyder Brothers, the driller whose stripper wells were the target of the lawsuit, asked the Supremes to reconsider their decision. They did, kicking elements of the case down to a lower court (Commonwealth Court). Synder still owes the impact tax, that’s not in question. But Snyder argued they shouldn’t also have to pay interest and late-payment penalties just because they challenged the original assessment.