Legal Opinion

Par Five Servs., LLC v. N.M. Tax'n & Revenue Dep't and Mosaic Potash Carlsbad Inc. v. N.M. Tax'n & Revenue Dep't

New Mexico Court of Appeals

Decided March 8, 2021PublishedCited by 1 opinion

1Opinion of the Court

Office of the Director New Mexico Compilation 10:38:45 2022.07.26 Commission '00'06- IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO Opinion Number:

2021-NMCA-025

Filing Date: March 8, 2021 No. A-1-CA-37231 PAR FIVE SERVICES, LLC, Protestant-Appellee/Cross-Appellant, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellant/Cross-Appellee. APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE Dee Dee Hoxie, Hearing Officer and No. A-1-CA-37303 MOSAIC POTASH CARLSBAD INC., Protestant-Appellant, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellee. APPEAL FROM THE ADMINISTRATIVE…

2Cases cited22 opinions

  1. State Ex Rel. Helman v. GallegosNew Mexico Supreme Court · 1994
  2. Roth v. ThompsonNew Mexico Supreme Court · 1992
  3. Las Cruces Professional Fire Fighters & International Ass'n of Fire Fighters v. City of Las CrucesNew Mexico Court of Appeals · 1996
  4. Morgan Keegan Mortgage Co. v. CandelariaNew Mexico Court of Appeals · 1997
  5. Howell v. HeimNew Mexico Supreme Court · 1994

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3Cited by1 opinion

  1. Talbridge Corp. v. N.M. Tax'n and Revenue Dep'tNew Mexico Court of Appeals · 2024

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