Legal Opinion
George R. v. Director of Revenue Divicsion Taxation
New Mexico Court of Appeals
Decided May 20, 1980No. 3882PublishedCited by 4 opinions
1Opinion of the Court
OPINION
HERNANDEZ, Judge.
Taxpayer owns and operates a motel-type complex in Santa Fe. The Taxation and Revenue Department (Department) assessed the Taxpayer $611.11 for gross receipts tax, penalty, and interest for the reporting period January 1974 to August 1976. This assessment was based on the Department’s determination, following an audit, that the Taxpayer had improperly deducted receipts from eight rental units and amounts paid to a third party for the lease of television sets which the Taxpayer had placed in these rental units. Taxpayer protested the assessment pursuant to § 7-1-24,…
Also in this document: Concurrence.
2Cases cited3 opinions
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- Floyd & Berry Davis Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Waldroop v. O'CheskeyNew Mexico Court of Appeals · 1973
3Cited by4 opinions
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Holt v. New Mexico Department of Taxation & RevenueNew Mexico Supreme Court · 2002
- Chevron U.S.A., Inc. v. State Ex Rel. Department of Taxation & RevenueNew Mexico Court of Appeals · 2006
- Tiller Design v. New Mexico Taxation and Revenue DepartmentNew Mexico Court of Appeals · 2019