TIFFANY CONST. CO. v. BUREAU OF REVENUE

No. 13290.

629 P.2d 1225 (1981)

96 N.M. 296

TIFFANY CONSTRUCTION COMPANY, INC., Petitioner, v. BUREAU OF REVENUE of the State of New Mexico, Respondent.

Supreme Court of New Mexico.

June 1, 1981.


Attorney(s) appearing for the Case

McCulloch, Grisham & Lawless, Thomas L. Grisham, Albuquerque, for petitioner.

Jeff Bingaman, Atty. Gen., Sarah Bennett, Gerald Richardson, Asst. Attys. Gen., Santa Fe, for respondent.


OPINION

FEDERICI, Justice.

The issue before this Court on certiorari is whether the State of New Mexico has a right to impose a gross receipts tax on a non-Indian contractor's activities on an Indian reservation. We discuss: (I) Whether the petitioner, Tiffany Construction Company, Inc., properly preserved its right to appeal, and (II) Whether respondent, the State of New Mexico, may constitutionally levy a New Mexico gross receipts tax upon petitioner....

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