Arco Materials, Inc. v. STATE, TRD
New Mexico Court of Appeals
1Opinion of the Court
OPINION
APODACA, Judge.
Arco Materials, Inc., (Taxpayer) appeals the decision of the New Mexico Taxation and Revenue Department (Department) disallowing certain deductions and assessing penalties under the Gross Receipts and Compensating Tax Act, NMSA 1978, §§ 7-9-1 to -82 (Repl.Pamp.1990). The issues on appeal involve whether gross receipts tax for sales of construction materials to the Bureau of Indian Affairs (BIA) and for sales after July 1, 1989, to various state municipalities and counties was properly assessed by the Department. Taxpayer also challenges the assessment of penalties for…
Also in this document: Concurrence.
2Cases cited12 opinions
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- Leaco Rural Telephone Cooperative, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- Stohr v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1976
- Phillips Mercantile Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1990
- El Centro Villa Nursing Center v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Blaze Construction Co. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 1994
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Hess Corp. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2011
- Sonic Industries, Inc. v. StateNew Mexico Court of Appeals · 2000
- Gulbransen v. Progressive Halcyon InsuranceNew Mexico Court of Appeals · 2010
14 more not listed; retrieve them via the Exa API.