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N.M. SHERIFFS & POLICE ASS'N v. BUREAU OF REV.

No. 1136.

514 P.2d 616 (1973)

85 N.M. 565

NEW MEXICO SHERIFFS AND POLICE ASSOCIATION, Appellant, v. BUREAU OF REVENUE and Commissioner of Revenue State of New Mexico, Appellees.

Court of Appeals of New Mexico.

September 12, 1973.

Attorney(s) appearing for the Case

Gene E. Franchini, Matteucci, Franchini, Calkins & Michael, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., Santa Fe, Susan P. Graber, Keith A. Maxwell, Bureau of Revenue Asst. Attys. Gen., for appellees.

OPINION

WOOD, Chief Judge.

After a formal hearing, the Commissioner of Revenue denied the protest of taxpayer (New Mexico Sheriffs and Police Association) as to its liability for gross receipts and municipal tax, penalty and interest from July 1, 1969, to January 31, 1972. Taxpayer's appeal raises questions concerning: (1) license or franchise; (2) the deduction provided by § 72-16A-14.18, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971); and (3) double...

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