Legal Opinion
Giant Industries Arizona, Inc. v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided June 26, 1990No. 11787PublishedCited by 16 opinions
1Opinion of the Court
OPINION
BIVINS, Chief Judge.
Giant Industries Arizona, Inc. (taxpayer) appeals a decision and order of the New Mexico Taxation and Revenue Department (Department) denying taxpayer’s protest of gasoline excise tax assessments and finding taxpayer liable for those assessments. We reverse and remand.
NMSA 1978, Sections 7-13-4.1 to -4.3 (Repl. Pamp.1988) provide a deduction from the gasoline excise tax, NMSA 1978, § 7-13-3 (Supp.1989), for “gasoline received in New Mexico containing .a minimum of ten percent by volume of denatured ethanol alcohol manufactured exclusively in New Mexico.” § 7-13-4.1.…
2Cases cited10 opinions
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Bradbury & Stamm Construction Co. v. Bureau of RevenueNew Mexico Supreme Court · 1962
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Quintana v. New Mexico Department of CorrectionsNew Mexico Supreme Court · 1983
- Archer Daniels Midland Co. v. State Ex Rel. AllenSupreme Court of Minnesota · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Qwest Corporation v. City of Santa FeCourt of Appeals for the Tenth Circuit · 2004
- State v. FrawleyNew Mexico Supreme Court · 2007
- Harvey E. Yates Co. v. PowellCourt of Appeals for the Tenth Circuit · 1996
- Qwest Corp. v. City of Santa Fe, New MexicoDistrict Court, D. New Mexico · 2002
- Vigil v. Thriftway Marketing Corp.New Mexico Court of Appeals · 1994
11 more not listed; retrieve them via the Exa API.