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C & D TRAILER SALES v. TAXATION & REV. DEPT.

No. 3778.

604 P.2d 835 (1979)

93 N.M. 697

C & D TRAILER SALES, Appellant, v. TAXATION AND REVENUE DEPARTMENT, Appellee.

Court of Appeals of New Mexico.

November 29, 1979.

Attorney(s) appearing for the Case

John F. Quinn, Santa Fe, for appellant.

Jeff Bingaman, Atty. Gen., Gerald B. Richardson, Sp. Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HENDLEY, Judge.

Taxpayer appeals an order and decision of the Department which denied a protest of assessed gross receipts tax, interest and penalty on its sales of mobile homes. We affirm.

Taxpayer raises three issues on appeal: (1) the constitutionality of New Mexico's taxing scheme vis-a-vis mobile homes; (2) assuming the taxing scheme to be constitutional, whether it was proper to impose a penalty on Taxpayer for failure to timely pay...

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