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MOLYCORP, INC. v. STATE CORP. COM'N

No. 13108.

624 P.2d 1010 (1981)

MOLYCORP, INC., Petitioner-Appellant, v. STATE CORPORATION COMMISSION, John A. Elliott, Columbus Ferguson, Charles R. Rudolph, Commissioners, Manuel L. Salinas, Director of Corporation and Franchise Tax Department, and State of New Mexico, Respondents-Appellees.

Supreme Court of New Mexico.

March 10, 1981.

Attorney(s) appearing for the Case

Campbell, Cherpelis & Pica, Nicholas R. Pica and Roger Eaton, Albuquerque, for petitioner-appellant.

Jeff Bingaman, Atty. Gen., Patrick Ortiz and Mary Ann Hughes, Asst. Attys. Gen., Santa Fe, for respondents-appellees.

OPINION

SOSA, Senior Justice.

The issue before this Court on appeal from the District Court of Santa Fe County is whether the failure of the appellant, Molycorp, Inc., to protest the assessment of franchise taxes within fifteen days of the assessment pursuant to Section 51-13-8, N.M.S.A. 1953 (Section 53-3-7, N.M.S.A. 1978, repealed 1978 N.M. Laws, ch. 139, § 24, effective January 1, 1979), barred its right to apply for and receive a refund of such...

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