DONA ANA DEVELOP. CORP. v. COMMR. OF REVENUE

No. 971.

506 P.2d 798 (1973)

DONA ANA DEVELOPMENT CORPORATION, a New Mexico corporation, Appellant, v. COMMISSIONER OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

February 2, 1973.


Attorney(s) appearing for the Case

Norman S. Thayer, Jr., Sutin, Thayer & Browne, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., James D. Bryce, Susan P. Graber, Agency Asst. Attys. Gen., Santa Fe, for appellee.


OPINION

WOOD, Chief Judge.

The basic question is the applicability of the gross receipts and municipal tax to the construction and sale of residential property. A related question involves the hearing held in connection with the asserted tax liability and the form of the Decision and Order of the Commissioner of Revenue. We discuss seven items: (1) form of the Decision and Order; (2) applicability of a ruling; ...

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