Legal Opinion
New Mexico Sheriffs & Police Ass'n v. Bureau of Revenue
New Mexico Court of Appeals
Decided September 12, 1973No. 1136PublishedCited by 5 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
After a formal hearing, the Commissioner of Revenue denied the protest of taxpayer (New Mexico Sheriffs and Police Association) as to its liability for gross receipts and municipal tax, penalty and interest from July 1, 1969, to January 31, 1972. Taxpayer’s appeal raises questions concerning: (1) license or franchise; (2) the deduction provided by § 72-16A-14.18, N. M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971); and (3) double taxation.
License or franchise.
Section 72-16A-3(I), N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1971) defines property to include “licenses” and…
2Cases cited17 opinions
- Galvan v. Superior CourtCalifornia Supreme Court · 1969
- Mozert v. NoedingNew Mexico Supreme Court · 1966
- State v. IngallsNew Mexico Supreme Court · 1913
- Federal Land Bank of Wichita v. Board of County CommissionersSupreme Court of the United States · 1961
- Bogart v. HesterNew Mexico Supreme Court · 1959
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Quantum Corp. v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Floyd & Berry Davis Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Alexander v. CookNew Mexico Court of Appeals · 1977
- S. S. Kresge Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Strebeck Properties, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1979