(DOWNLOAD) "Santa Fe Downs Inc. v. Bureau of Revenue" by New Mexico Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: Santa Fe Downs Inc. v. Bureau of Revenue
- Author : New Mexico Court of Appeals
- Release Date : January 20, 1973
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
After an audit, the Bureau of Revenue issued its notice of assessment of taxes to taxpayer, Santa Fe Downs, Inc. The assessment was for state gross receipts and compensating tax, penalty and interest, and county sales tax. Taxpayer protested the assessment. After a formal hearing the Commissioner of Revenue denied the protest. Taxpayer appeals directly to this Court from the decision and order of the Commissioner. Section 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1971). The dispositive issue is whether, under § 60-6-9, N.M.S.A. 1953 (Repl. Vol. 9, pt. 1, Supp. 1971), the taxpayer is liable for these taxes. We hold it is not liable.
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