No. 5255.

648 P.2d 335 (1982)

98 N.M. 296

UNITED NUCLEAR CORPORATION, a corporation, Plaintiff-Appellant, v. REVENUE DIVISION, TAXATION AND REVENUE DEPARTMENT, State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied July 6, 1982.

Attorney(s) appearing for the Case

Norman S. Thayer, Sutin, Thayer & Browne, P. C., Albuquerque, Larry D. Maldegen, Bigbee, Stephenson, Carpenter, Crout & Olmsted, Santa Fe, for plaintiff-appellant.

Denise D. Fort, Asst. Atty. Gen., Taxation & Revenue Dept., Santa Fe, for defendant-appellee.


LOPEZ, Judge.

United Nuclear Corporation (taxpayer) appeals a decision of the New Mexico Taxation and Revenue Department (department) denying its request for refund of severance taxes in the approximate sum of $896,896.00 under § 7-1-25, N.M.S.A. 1978.1 We affirm.

The taxpayer filed two requests for refunds of severance taxes paid to the State of New Mexico on uranium concentrate which was mined in New Mexico...

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