Legal Opinion
Siemens Energy & Automation, Inc. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided December 30, 1994No. 15398PublishedCited by 7 opinions
1Opinion of the Court
OPINION
BLACK, Judge.
Siemens Energy and Automation, Inc. (Siemens) is a manufacturer of various electrical products. In order to coordinate and facilitate the collection of taxes from such national corporations, New Mexico executed a Multistate Tax Compact (the Compact) with several other states, which established the Multistate Tax Commission (MTC). An MTC auditor examined Siemens’ sales for compliance with New Mexico gross receipts tax for the period extending from October 1, 1986, through June 30, 1990. Based on the audit results, the New Mexico Taxation and Revenue Department (the…
2Cases cited17 opinions
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- Carrie Kramer and Julius Kramer, Executors of the Estate of Abraham Kramer, Deceased v. The United StatesUnited States Court of Claims · 1969
- Estate of Vitt v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- Garcia v. Borden, Inc.New Mexico Court of Appeals · 1993
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3Cited by7 opinions
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- Holt v. New Mexico Department of Taxation & RevenueNew Mexico Supreme Court · 2002
- Teco Investments, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- In Re Thinking MacHines Corp.United States Bankruptcy Court, D. Massachusetts · 1996
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