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Blackwood & Nichols Co. v. New Mexico Taxation and Revenue Department

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eBook details

  • Title: Blackwood & Nichols Co. v. New Mexico Taxation and Revenue Department
  • Author : New Mexico Court of Appeals
  • Release Date : January 12, 1998
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 74 KB

Description

Certiorari denied, No. 25,255, August 13, 1998 APPEAL FROM THE DISTRICT COURT OF SANTA FE COUNTY STEPHEN PFEFFER, District Judge DONNELLY, Judge. {1} Blackwood & Nichols Company, Devon Energy Corporation, Koch Exploration Company, and Dugan Production Corporation (Petitioners) appeal from an order of the district court granting summary judgment in favor of the New Mexico Taxation and Revenue Department (the Department). The central issue presented on appeal is whether Petitioners are liable for the tax imposed by the Natural Gas Processors Tax Act, NMSA 1978, 7-33-1 to -8 (1963, as amended through 1985, and prior to the 1998 amendment) (the Act). For the reasons discussed herein, we affirm.


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