RAMAH NAVAJO SCHOOL BD. v. BUREAU OF REVENUE

No. 4302.

625 P.2d 1225 (1980)

95 N.M. 708

RAMAH NAVAJO SCHOOL BOARD, Inc. and Lembke Construction Company, Inc., Plaintiffs-Appellants, v. BUREAU OF REVENUE, State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

Rehearing Denied July 11, 1980.


Attorney(s) appearing for the Case

Michael P. Gross, Ronald J. Van Amberg, Solomon, Roth & Van Amberg, Santa Fe, for plaintiffs-appellants.

Jeff Bingaman, Atty. Gen., Gerald B. Richardson, Asst. Atty. Gen., Taxation & Revenue Dept., Santa Fe, for defendant-appellee.


OPINION

WOOD, Chief Judge.

Lembke (Lembke Construction Company, Inc.) contracted with the School Board (Ramah Navajo School Board, Inc.) to build a school and related facilities on Indian land. The various contracts provided that Lembke was to pay New Mexico's gross receipts tax and Lembke has done so. Lembke and the School Board sued for a refund of these taxes. Section 7-1-26(A), N.M.S.A. 1978 (Repl.Pamph. 1979). Lembke has agreed to pay over to the School...

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