Legal Opinion
Amoco Production Co. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided July 2, 2003No. 22,061PublishedCited by 8 opinions
1Opinion of the Court
OPINION
CASTILLO, Judge.
{1} In this appeal we interpret statutes relating to taxation of natural gas. Appellants (Producers) are producers of conventional gas and coal seam gas in the San Juan Basin in New Mexico. They appeal from summary judgments affirming New Mexico Taxation & Revenue Department (TRD) denials of requests for refunds of the Natural Gas Processor’s Tax (NGPT). Producers argue: (1) the removal of carbon dioxide from coal seam gas is not processing as contemplated by the Natural Gas Processor’s Tax Act (the Act); (2) even if the NGPT is applicable, TRD’s ruling has no…
2Cases cited14 opinions
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- State Ex Rel. Klineline v. BlackhurstNew Mexico Supreme Court · 1988
- General Motors Acceptance Corp. v. AnayaNew Mexico Supreme Court · 1985
- Public Service Co. v. Diamond D Construction Co.New Mexico Court of Appeals · 2001
- State v. MartinezNew Mexico Supreme Court · 1998
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Anderson Living Trust v. WPX Energy Production, LLCDistrict Court, D. New Mexico · 2015
- Anderson Living Trust v. Energen Res. Corp.Court of Appeals for the Tenth Circuit · 2018
- New Mexico v. General Electric Co.District Court, D. New Mexico · 2004
- Abraham v. WPX Production Productions, LLCDistrict Court, D. New Mexico · 2016
- Anderson Living Trust v. Energen Resources Corp.Court of Appeals for the Tenth Circuit · 2018
3 more not listed; retrieve them via the Exa API.