Legal Opinion
New Mexico Taxation & Revenue Department v. Casias Trucking
New Mexico Court of Appeals
Decided July 17, 2014No. Docket 32,595PublishedCited by 1 opinion
1Opinion of the Court
OPINION
VIGIL, Judge.
{1} Taxpayer Casias Trucking (Casias Trucking) protested a tax assessment issued by the Taxation and Revenue Department (the Department). The hearing officer concluded that the Department’s method for calculating the amount of taxes owed by Casias Trucking was unreliable and abated the assessment. Concluding that the hearing officer’s decision is supported by substantial evidence, we affirm.
BACKGROUND
{2} Casias Trucking is a business engaged in the intra-state hauling of construction materials. PerNMSA 1978, Section 7-15A-3 (1988), Casias Trucking is required to pay a…
2Cases cited10 opinions
- Tallman v. ABF (Arkansas Best Freight)New Mexico Court of Appeals · 1988
- Delgado v. Phelps Dodge Chino, Inc.New Mexico Supreme Court · 2001
- Las Cruces Professional Fire Fighters & International Ass'n of Fire Fighters v. City of Las CrucesNew Mexico Court of Appeals · 1996
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- McConnell v. State Ex Rel. Bureau of RevenueNew Mexico Court of Appeals · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- N.M. Taxation & Revenue Dep't v. Casias TruckingNew Mexico Court of Appeals · 2014