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GAS CO. OF NEW MEXICO v. O'CHESKEY

No. 4308.

614 P.2d 547 (1980)

GAS COMPANY OF NEW MEXICO, a division of Southern Union Company, a Delaware Corporation, formerly Southern Union Gas Company, Plaintiff-Appellant, v. Fred O'CHESKEY, Commissioner of the Bureau of Revenue of the State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

June 19, 1980.

Attorney(s) appearing for the Case

Thomas W. Olson, Montgomery, Andrews & Hannahs, Santa Fe, Joel M. Carson, Losee, Carson & Dickerson, Artesia, for plaintiff-appellant.

Jeff Bingaman, Atty. Gen., Denise D. Fort, Asst. Atty. Gen., Santa Fe, for defendant-appellee.

OPINION

SUTIN, Judge.

Pursuant to § 7-1-26, N.M.S.A. 1978, the Gas Company sought a refund of gross receipts taxes paid for natural gas sold to Navajo Refining Company which uses gas in its refinery. Judgment was entered in favor of the Taxation and Revenue Department, and the Gas Company appeals. We affirm.

There is no dispute about the facts. The trial court found that the Gas Company provided natural...

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