Legal Opinion
Hess Corp. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided January 20, 2011No. 28,967PublishedCited by 7 opinions
1Opinion of the Court
OPINION
CASTILLO, Judge.
{1} Appellant, the Hess Corporation (Hess), was a defendant in a class action lawsuit brought in federal district court by royalty interest owners who claimed that Hess suppressed the value of the carbon dioxide for which they received royalty payments. The class action lawsuit was settled, and Hess agreed to compensate the royalty interest owners. Thereafter, Respondent, the New Mexico Taxation and Revenue Department (the Department) issued Hess a severance tax assessment citing NMSA 1978, Section 7-29-4.3 (1985) as authority for the assessment. Hess paid the…
2Cases cited18 opinions
- State v. WilsonNew Mexico Supreme Court · 1994
- Las Cruces Professional Fire Fighters & International Ass'n of Fire Fighters v. City of Las CrucesNew Mexico Court of Appeals · 1996
- State v. RoybalNew Mexico Court of Appeals · 1992
- State v. MartinNew Mexico Court of Appeals · 1977
- Jaramillo v. GonzalesNew Mexico Court of Appeals · 2002
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Little v. BaigasNew Mexico Court of Appeals · 2016
- GEA Integrated Cooling Technology v. State Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2011
- State Ex Rel. Children, Youth & Families Department v. Carl C.New Mexico Court of Appeals · 2012
- Bank of N.Y. Mellon v. LuuNew Mexico Court of Appeals · 2019
- Little v. BaigasNew Mexico Court of Appeals · 2016
2 more not listed; retrieve them via the Exa API.