American Automobile Ass'n v. Bureau of Revenue

OPINION

McMANUS, Chief Justice.

This is an original proceeding in certiorari pursuant to a writ issued herein to the Court of Appeals of the State of New Mexico on July 25, 1974.

An audit of the books and records of petitioner, American Automobile Association, Inc., was conducted by auditors for respondent Bureau of Revenue of the State of New Mexico (hereinafter referred to as “Commissioner”). On May 25, 1972, the Commissioner made an assessment against petitioner for gross receipts taxes, municipal taxes, penalty and interest. On June 22, 1972, petitioner filed a protest with the Commissioner…