G.M. SHUPE, INC. v. BUREAU OF REVENUE

No. 2183.

550 P.2d 277 (1976)

89 N.M. 265

G.M. SHUPE, INC., Appellant, v. BUREAU OF REVENUE of State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Certiorari Denied June 3, 1976.


Attorney(s) appearing for the Case

James J. Workland, Workland & Erickson, Spokane, Wash., Joseph A. Sommer, Sommer, Lawler & Scheuer, Santa Fe, for appellant.

Toney Anaya, Atty. Gen., Vernon O. Henning, Asst. Atty. Gen., Santa Fe, for appellee.


OPINION

LOPEZ, Judge.

The taxpayer appeals an order and decision of the Bureau of Revenue imposing gross receipts taxes, interest and penalties. Section 72-16A-4, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1975). We affirm.

The taxpayer presents four issues for reversal: (1) that the tax was illegally imposed because the taxpayer's activities were on Indian land; (2) that the Bureau had no authority to retain an erroneous overpayment of taxes in...

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