Legal Opinion
Phelps Dodge Corp. v. Revenue Division of Department of Taxation
New Mexico Court of Appeals
Decided May 21, 1985No. 8070PublishedCited by 4 opinions
1Opinion of the Court
ÓPINION
DONNELLY, Chief Judge.
The Revenue Division of the Taxation and Revenue Department (Tax Collector) appeals from a partial summary judgment entered by the district court directing Tax Collector to refund compensating taxes previously paid by Phelps Dodge (Taxpayer) incident to its mining operations in New Mexico. Two issues are raised on appeal: (1) whether a 1984 legislative amendment to the Tax Code is valid curative legislation and a proper exercise of legislative power; and (2) whether such legislation may be applied retroactively. We affirm.
FACTS
On December 28, 1983, Taxpayer filed…
2Cases cited13 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Roth v. YackleyIllinois Supreme Court · 1979
- Federal Express Corp. v. SkeltonSupreme Court of Arkansas · 1979
- Stockard v. HamiltonNew Mexico Supreme Court · 1919
- Des Moines Independent Community School District v. ArmstrongSupreme Court of Iowa · 1959
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3Cited by4 opinions
- Brazos Land, Inc. v. Board of County CommissionersNew Mexico Court of Appeals · 1993
- State ex rel. Shell Western E & P, Inc. v. ChavezNew Mexico Court of Appeals · 2001
- STATE EX REL. SHELL WESTERN v. ChavezNew Mexico Court of Appeals · 2001
- GEA Integrated Cooling Technology v. State Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2011