charles n. macfarlane

C.N. (Sandy) Macfarlane

Vice President and General Tax Counsel

C.N. (Sandy) Macfarlane, 62, is vice president and general tax counsel for Chevron Corporation. He has held the position of general tax counsel since 2010 and was appointed vice president in 2013. He is responsible for directing Chevron’s worldwide tax activities.


Previously Macfarlane served as assistant general tax counsel from 1999 to 2010 and was responsible for worldwide tax planning and tax legal matters.


Macfarlane has held a number of positions within the Tax Department, including coordinator of tax audits and litigation, managing tax attorney, manager of tax compliance and assistant general tax counsel.


Macfarlane serves as chair of the American Petroleum Institute’s Tax Committee. He is also a member of the Board of Directors of Tax Executives Institute, the Board of Chanticleer, the American Bar Association and the Internal Revenue Service Advisory Council.


Macfarlane joined Gulf Oil Corporation in 1980. He earned a bachelor’s degree in history from Brown University in 1976, a law degree from Boston College in 1979 and a master’s degree in tax law from Boston University in 1985.


Updated: January 2017