Garfield Mines Ltd. v. O'Cheskey

OPINION

HERNANDEZ, Judge.

This is an appeal from a decision and order by the Commissioner of Revenue denying appellant’s protest of an assessment levied pursuant to § 72-16A-7(A) (2), N.M.S.A.1953 (Vol. 10, pt. 2, 1971 Supp.) which provides for a compensating tax for the privilege of using property in New Mexico acquired outside of the State.

Three points of error are asserted: (1) No tax is due because the appellant did not purchase the personal property in question; (2) the decision of the commissioner is not supported by “competent evidence”; (3) appellant is not subject to this tax.

We affirm.