Legal Opinion
State ex rel. Shell Western E & P, Inc. v. Chavez
New Mexico Court of Appeals
Decided November 21, 2001No. 21,225PublishedCited by 6 opinions
1Opinion of the Court
OPINION
CASTILLO, Judge.
{1} Shell Western E & P, Inc. (Shell) appeals from the order of the district court quashing an alternative writ of mandamus. The question before us is whether the Secretary of the Department of Taxation and Revenue properly excluded Shell from participation in a tax amnesty program enacted by the legislature. We hold that Shell should have been allowed to participate in the program and therefore reverse.
FACTS AND PROCEDURE
{2} Shell explores for and produces crude oil, natural gas, and natural gas condensate in New Mexico. Late in 1998 the Department of Taxation and…
2Cases cited9 opinions
- Moore v. California State Board of AccountancyCalifornia Supreme Court · 1992
- State v. CleveNew Mexico Supreme Court · 1999
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Perea v. BacaNew Mexico Supreme Court · 1980
- El Dorado at Santa Fe, Inc. v. Board of County CommissionersNew Mexico Supreme Court · 1976
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3Cited by6 opinions
- State ex rel. Richardson v. Fifth Judicial District Nominating CommissionNew Mexico Supreme Court · 2007
- Mimbres Valley Irrigation Co. v. SalopekNew Mexico Court of Appeals · 2006
- STATE EX REL. SHELL WESTERN v. ChavezNew Mexico Court of Appeals · 2001
- Fastbucks of Roswell, New Mexico, LLC v. KingNew Mexico Court of Appeals · 2012
- Chase Manhattan Bank v. CandelariaNew Mexico Court of Appeals · 2003
1 more not listed; retrieve them via the Exa API.