Legal Opinion
City of Eunice v. State of New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided July 25, 2014No. 34,772; Docket No. 32,955PublishedCited by 2 opinions
1Opinion of the Court
OPINION
VANZI, Judge.
{1} The State of New Mexico Taxation and Revenue Department and its Secretary (the Department) appeal from the district court’s declaratory judgment ruling barring the Department from recovering certain gross receipts taxes that the Department incorrectly paid to the City of Eunice (the City). The mistake arose after a taxpayer, who had originally reported and paid state and city taxes for at least four years, later determined that it was subject to tax in Lea County (the County) rather than the City. The single question we must address is whether a certain provision of…
2Cases cited9 opinions
- Matter of Adoption of DoeNew Mexico Supreme Court · 1984
- Regents of the University of New Mexico v. New Mexico Federation of TeachersNew Mexico Supreme Court · 1998
- Hovet v. Allstate InsuranceNew Mexico Supreme Court · 2004
- Marbob Energy Corp. v. New Mexico Oil Conservation CommissionNew Mexico Supreme Court · 2009
- Starko, Inc. v. PRESBYTERIAN HEALTH PLANNew Mexico Court of Appeals · 2011
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3Cited by2 opinions
- City of Eunice v. N.M. Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2014
- Process Equip. & Serv. Co. v. N.M. Tax'n & RevenueNew Mexico Court of Appeals · 2023