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RAINBO BAKING CO. OF EL PASO v. COMMR. OF REV

No. 915.

502 P.2d 406 (1972)

84 N.M. 303

RAINBO BAKING COMPANY OF EL PASO, TEXAS, Plaintiff-Appellant, v. COMMISSIONER OF REVENUE of the State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

October 13, 1972.

Attorney(s) appearing for the Case

Howard F. Houk, Houk & Stiff, Albuquerque, for plaintiff-appellant.

David L. Norvell, Atty. Gen., John C. Cook, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for defendant-appellee.

Robert E. Poulson, J.J. Monroe, Iden & Johnson, Albuquerque, S.B. Christy IV, Jennings, Christy & Copple, Roswell, amicus curiae.

OPINION

WOOD, Chief Judge.

This appeal involves nontaxable transaction certificates [§ 72-16A-13, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971)] and a regulation of the Commissioner of Revenue providing a specified time when the certificates were to be in the possession of the taxpayer.

The Bureau of Revenue audited the books and records of Rainbo (Rainbo Baking Company of El Paso, Texas). On the basis of the audit the Bureau issued a notice...

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