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RUNCO ACIDIZING & FRAC. CO. v. BUREAU OF REVENUE

No. 1473.

530 P.2d 410 (1974)

87 N.M. 146

RUNCO ACIDIZING AND FRACTURING CO., INC., Appellant, v. BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

December 11, 1974.

Attorney(s) appearing for the Case

Gerald A. Lewis, C. Fincher Neal, Neal & Neal, Hobbs, for appellant.

David L. Norvell, Atty. Gen., Jan E. Unna, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

WOOD, Chief Judge.

Runco (Runco Acidizing and Fracturing, Inc.) supplies chemicals and reagents to oil companies for their use in drilling oil wells. The Bureau of Revenue assessed a gross receipts tax on receipts derived from supplying these materials. Runco protested. Its protest was denied by the Commissioner of Revenue. Runco appeals. Section 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1973). Runco asserts it was entitled to the deduction...

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