Legal Opinion
Ranchers-Tufco Limestone Project Joint Venture v. Revenue Division, New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided October 20, 1983No. 7225, 7093PublishedCited by 9 opinions
1Opinion of the Court
OPINION
WOOD, Judge.
This opinion decides the issues raised in the separate appeals in Nos. 7225 and 7093.
The tax collector (Revenue Division of the Taxation and Revenue Department) denied the protests of the taxpayers to certain tax assessments. The taxpayers appeal. We group the issues into four headings: (1) delay in deciding the protests; (2) severance tax; (3) resources tax; and (4) compensating tax. The severance and resources tax assessments involve uranium ore. The compensating tax assessments involve property brought into New Mexico and used at the taxpayers’ mine operations where…
2Cases cited20 opinions
- Gurley v. RhodenSupreme Court of the United States · 1975
- State v. DuranNew Mexico Supreme Court · 1978
- Reed v. JonesNew Mexico Court of Appeals · 1970
- State v. JojolaNew Mexico Court of Appeals · 1976
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- State v. HoveyNew Mexico Supreme Court · 1987
- State v. HoveyNew Mexico Supreme Court · 1987
- Phelps Dodge Corp. v. Revenue Division of Department of TaxationNew Mexico Court of Appeals · 1985
- 3300 CORP. v. MarxMississippi Supreme Court · 1994
4 more not listed; retrieve them via the Exa API.