Legal Opinion
El Centro Villa Nursing Center v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided August 17, 1989No. 10058PublishedCited by 9 opinions
1Opinion of the Court
OPINION
ALARID, Judge.
The motion for rehearing filed by appellee in this cause is granted, and the opinion filed previously is hereby withdrawn and the following substituted therefor.
Taxpayer appeals directly to this court from the decision and order of a hearing officer of the Taxation and Revenue Department (department) assessing a penalty for its failure to pay gross receipts tax, which failure the hearing officer found was due to negligence. NMSA 1978, § 7-1-25 (Repl.Pamp.1988); NMSA 1978, § 7-l-69(A) (Repl.Pamp.1988).
The hearing officer correctly presumed that the department’s…
2Cases cited13 opinions
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Duke City Lumber Co. v. New Mexico Environmental Improvement BoardNew Mexico Supreme Court · 1984
- Chevron Oil Co. v. Sutton Ex Rel. SuttonNew Mexico Supreme Court · 1973
- Samedan Oil Corp. v. NeeldNew Mexico Supreme Court · 1978
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- Krahling v. First Trust National Ass'nNew Mexico Court of Appeals · 1997
- Team Specialty Products, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2004
- Val Kilmer v. GoodwinNew Mexico Court of Appeals · 2004
- State v. DunsmoreNew Mexico Court of Appeals · 1995
4 more not listed; retrieve them via the Exa API.