R. H. Fulton, Inc. v. New Mexico Bureau of Revenue

OPINION

HENDLEY, Judge.

This is an appeal from a decision and order of the Commissioner of Revenue. (§ 72-13-39(A), N.M.S.A. 1953 (Repl.Vol. 1961, pt. 2, Supp.1971)). By the challenged order the Commissioner seeks to tax a contract entered into by the taxpayer on April 7, 1969, at the higher rate of tax effective July 1, 1969, rather than at the lower rate in effect prior to that date.

This case involves the interpretation of § 66, Chap. 144, Laws 1969, which reads as follows:

“Section 66. Temporary Provision.— By regulation, the commissioner shall provide a system for the registration of…