Tiffany Const. Co., Inc. v. Bureau of Revenue

OPINION

LOPEZ, Judge.

Plaintiff appeals an adverse judgment in the district court denying its claim for refund of gross receipts taxes. We affirm.

Two issues are raised on appeal: (1) whether plaintiff has waived its right to claim a refund under § 7-1-26, N.M.S.A. 1978 (Supp.1979) by having already protested and litigated under § 7 — 1—24, N.M.S.A. 1978 (Supp.1979) the penalty imposed for failure to pay the New Mexico Gross Receipts and Compensating Tax; and (2) whether the State of New Mexico can impose this tax on a non-Indian, non-resident contractor working exclusively on an Indian…