Legal Opinion
Patten v. Bureau of Revenue
New Mexico Court of Appeals
Decided June 12, 1974No. 1319PublishedCited by 3 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
The issue in this gross receipts tax case is whether Patten’s activities amounted to “severing,” as that word is used in the applicable statute.
By contract, Patten engaged in mining activities at the location known as Continental No. 1 on property of United States Smelting Refining and Mining Company near Fierro, New Mexico. Unless exempted, these activities were a construction service and the receipts derived from the activities were taxable under our gross receipts law. See §§ 72-16A-3, ¶¶ C(11), E, and K, and 72-16A-4, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1973).…
2Cases cited2 opinions
- Empire Star Mines Co. v. ButlerCalifornia Court of Appeal · 1944
- Kramer v. TaylorOregon Supreme Court · 1954
3Cited by3 opinions
- Ranchers-Tufco Limestone Project Joint Venture v. Revenue Division, New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1983
- J. W. Jones Construction Co. v. Revenue Division, Department of Taxation & RevenueNew Mexico Court of Appeals · 1979
- Carter & Sons, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1979