Legal Opinion
Carlsberg Management Co. v. State, Taxation & Revenue Department
New Mexico Court of Appeals
Decided September 15, 1993No. 13511PublishedCited by 9 opinions
1Opinion of the Court
OPINION
APODACA, Judge.
The New Mexico Taxation and Revenue Department (Department) filed a motion for rehearing after the filing of our opinion in this appeal on July 9, 1993. Although we have denied the motion for rehearing, our previous opinion filed July 9, 1993 is withdrawn and the following opinion is substituted in its place.
Carlsberg Management Co. (Taxpayer) appeals an administrative decision of the Department holding that certain funds it received were gross receipts taxable under NMSA 1978, § 7-9-4 (Repl.Pamp.1990), and assessing taxes and penalties. Taxpayer argues that the money it…
2Cases cited17 opinions
- Gallegos v. Citizens Insurance AgencyNew Mexico Supreme Court · 1989
- Levenson v. MobleyNew Mexico Supreme Court · 1987
- Chevron Oil Co. v. Sutton Ex Rel. SuttonNew Mexico Supreme Court · 1973
- Montoya v. Villa Linda Mall, Ltd.New Mexico Supreme Court · 1990
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Santa Fe Technologies, Inc. v. Argus Networks, Inc.New Mexico Court of Appeals · 2001
- Hydro Resources Corp. v. GrayNew Mexico Supreme Court · 2007
- Monette v. TinsleyNew Mexico Court of Appeals · 1999
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Brim Healthcare v. STATE, TAX. & REV. DEPT.New Mexico Court of Appeals · 1995
4 more not listed; retrieve them via the Exa API.