Legal Opinion
Taxation & Revenue Department v. Bien Mur Indian Market Center, Inc.
New Mexico Supreme Court
Decided March 27, 1989No. 18130PublishedCited by 16 opinions
1Opinion of the Court
OPINION
RANSOM, Justice.
We granted certiorari to determine whether principles of taxpayer nonculpability or estoppel against the state may affect the period of time in which the Taxation and Revenue Department (Department) may assess and collect unpaid gross receipts taxes on cigarette sales to non-Indians from Bien Mur Indian Market Center, Inc. (Bien Mur). Bien Mur is a federally licensed non-Indian corporation doing business on the Sandia Indian Pueblo. In 1987, the Department entered an order assessing Bien Mur $611,118.47 in unpaid gross receipts taxes plus interest for the years…
2Cases cited8 opinions
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Waugh v. University of HawaiiHawaii Supreme Court · 1981
- Iowa Movers & Warehousemen's Ass'n v. BriggsSupreme Court of Iowa · 1976
- Silver City Consolidated School District No. 1 v. Board of Regents of New Mexico Western CollegeNew Mexico Supreme Court · 1965
- United States v. Bureau of RevenueNew Mexico Court of Appeals · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Gallegos v. Pueblo of TesuqueNew Mexico Supreme Court · 2002
- Rainaldi v. Public Employees Retirement BoardNew Mexico Supreme Court · 1993
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- Gonzales v. Public Employees Retirement BoardNew Mexico Court of Appeals · 1992
- Val Kilmer v. GoodwinNew Mexico Court of Appeals · 2004
11 more not listed; retrieve them via the Exa API.