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ARIZONA PUBLIC SERVICE CO. v. O'CHESKY

No. 11369.

576 P.2d 291 (1978)

91 N.M. 485

ARIZONA PUBLIC SERVICE COMPANY, El Paso Electric Company, Salt River Project Agricultural Improvement and Power District, Southern California Edison Company and Tucson Gas & Electric Company, Plaintiffs-Appellants, v. Fred O'CHESKY, Commissioner of Revenue, Bureau of Revenue and State of New Mexico, Defendants-Appellees.

Supreme Court of New Mexico.

March 23, 1978.

Attorney(s) appearing for the Case

Montgomery, Andrews & Hannahs, Frank Andrews, III, Santa Fe, Rodey, Dickason, Sloan, Akin & Robb, William C. Schaab, Albuquerque, White, Koch, Kelly & McCarthy, Benjamin Phillips, Santa Fe, Bigbee, Stephenson, Carpenter & Crout, Richard N. Carpenter, Santa Fe, Snell & Wilmer, Mark Wilmer, Daniel J. McAuliffe, Phoenix, Ariz., for appellants.

Toney Anaya, Atty. Gen., Jan Unna, Daniel H. Friedman, Special Asst. Attys. Gen., Bureau of Revenue, Santa Fe, for appellees.

OPINION

PAYNE, Justice.

Appellants, five major public utility companies who generate electricity in New Mexico, sought a judgment declaring the provisions of the Electrical Energy Tax Act, Ch. 263, 1975 N.M. Laws 13711 to be unconstitutional and void. The district court denied their motion for summary judgment and granted summary judgment on a cross-motion filed by the appellee, Commissioner of the Bureau of Revenue. We sustain...

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