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TIFFANY CONST. CO., INC. v. BUREAU OF REVENUE

No. 3777.

603 P.2d 332 (1979)

93 N.M. 593

TIFFANY CONSTRUCTION CO., INC., Plaintiff-Appellant, v. BUREAU OF REVENUE, State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

October 18, 1979.

Attorney(s) appearing for the Case

Anita P. Miller, McCulloch, Grisham & Lawless, P.A., Albuquerque, for plaintiff-appellant.

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

OPINION

LOPEZ, Judge.

Plaintiff appeals an adverse judgment in the district court denying its claim for refund of gross receipts taxes. We affirm.

Two issues are raised on appeal: (1) whether plaintiff has waived its right to claim a refund under § 7-1-26, N.M.S.A. 1978 (Supp. 1979) by having already protested and litigated under § 7-1-24, N.M.S.A. 1978 (Supp. 1979) the penalty imposed for failure to pay the New Mexico Gross Receipts and...

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