Intel Corp. v. Taxation and Revenue Department

I concur in the affirmance of the administrative hearing officer’s decision to allow Intel’s claim to the corporate child care tax credit for payments made during the 1991 tax year.

For the reasons set forth in my dissenting opinion in Conoco, Inc. v. Taxation & Revenue Department, 122 N.M. 745, 931 P.2d 739 (Ct.App.1995), I respectfully dissent from that portion of the majority decision which affirms the State Taxation and Revenue Department’s denial of Intel’s refund claims in the instant ease. As stated in the dissent in Conoco, in my opinion, the Department’s disparate treatment of…