Legal Opinion
United Nuclear Corp. v. Revenue Division, Taxation & Revenue Department
New Mexico Court of Appeals
Decided April 6, 1982No. 5255PublishedCited by 6 opinions
1Opinion of the Court
OPINION
LOPEZ, Judge.
United Nuclear Corporation (taxpayer) appeals a decision of the New Mexico Taxation and Revenue Department (department) denying its request for refund of severance taxes in the approximate sum of $896,896.00 under § 7-1-25, N.M.S.A.1978. 1 We affirm.
The taxpayer filed two requests for refunds of severance taxes paid to the State of New Mexico on uranium concentrate which was mined in New Mexico, shipped outside the state by the taxpayer, and sold and delivered to buyers at a point outside of New Mexico. A formal hearing on both requests was held by a hearing officer…
2Cases cited16 opinions
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Gurley v. RhodenSupreme Court of the United States · 1975
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Standard Oil Co. v. MichiganMichigan Supreme Court · 1937
- Hoge v. Railroad Co.Supreme Court of the United States · 1879
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3Cited by6 opinions
- Blackwood & Nichols Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Ranchers-Tufco Limestone Project Joint Venture v. Revenue Division, New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1983
- GTE Southwest Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992
- Nelson v. Appleway Chevrolet, Inc.Court of Appeals of Washington · 2005
- Nelson v. Appleway Chevrolet, Inc.Court of Appeals of Washington · 2005
1 more not listed; retrieve them via the Exa API.