Legal Opinion
Michael J. Maloof & Co. v. Bureau of Revenue
New Mexico Supreme Court
Decided August 11, 1969No. 8750PublishedCited by 26 opinions
1Opinion of the Court
OPINION
WATSON, Justice.
Prior to April 1, 1963, § 72-16-4.4, N.M.S.A.1953, of the New Mexico Emergency School Tax required a tax of one-eighth of one per cent of the gross receipts of the business of every person engaged in the business of wholesale merchandising of any goods, wares, materials, and commodities, including the sale of alcohol and alcoholic liquors and beverages, and natural or artificial gas and electricity. After that date, because of amendment by the Legislature (ch. 325, § 13, N.M.S.L.1963), a tax of one-half of one per cent was required, but only upon the gross receipts of…
2Cases cited19 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Walters v. City of St. LouisSupreme Court of the United States · 1954
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Southwestern Oil Co. v. TexasSupreme Court of the United States · 1910
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Garcia v. Albuquerque Public Schools Board of EducationNew Mexico Court of Appeals · 1981
- Anaconda Co. v. Property Tax DepartmentNew Mexico Court of Appeals · 1979
- Rust Tractor Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1970
- Kaiser Steel Corp. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1981
- Leaco Rural Telephone Cooperative, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
21 more not listed; retrieve them via the Exa API.