TRANSAMERICA LEASING v. BUREAU OF REVENUE

No. 242.

450 P.2d 934 (1969)

TRANSAMERICA LEASING CORPORATION, a California corporation, Appellant, v. BUREAU OF REVENUE, State of New Mexico and F.A. Vigil, Commissioner of Revenue, Appellees.

Court of Appeals of New Mexico.

February 7, 1969.


Attorney(s) appearing for the Case

Charles D. Olmsted, Stephenson, Campbell & Olmsted, Santa Fe, for appellant.

Boston E. Witt, Atty. Gen., Gary O'Dowd, Asst. Atty. Gen., Santa Fe, for appellees.


OPINION

WOOD, Judge.

The Bureau (Bureau of Revenue) assessed a compensating tax under Laws 1963, ch. 324, § 1 (an amendment to § 72-17-3, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2)), and a sales tax (emergency school tax) under Laws 1963, ch. 325, § 3 (an amendment to § 72-16-4.5, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2)). Both laws were repealed by Laws 1966, ch. 47, § 22. Transamerica (Transamerica Leasing Corporation) protested the assessment...

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