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COTTON PETROLEUM v. STATE

No. 9268.

745 P.2d 1170 (1987)

106 N.M. 517

COTTON PETROLEUM, et al., Plaintiffs-Appellants, v. STATE of New Mexico, et al., Defendants-Appellees.

Court of Appeals of New Mexico.

Certiorari Quashed November 10, 1987.

Attorney(s) appearing for the Case

Daniel H. Israel and Jane E. Lein, Cogswell and Wehrle, Denver, Colo., G. Samuel Schaunaman, II, Gen. Atty., Cities Service Oil & Gas Corp., Caroline B. Benediktson, Cotton Petroleum Corp., Tulsa, Okl., Sarah E. Bennett, Rothstein, Bailey, Bennett, Daly & Donatelli, Santa Fe, for plaintiffs-appellants.

Hal Stratton, Atty. Gen., Paula Forney-Thompson, Frank D. Katz, Carolyn Wolf and Daniel Yohalem, Sp. Asst. Attys. Gen., Taxation and Revenue Dept., Santa Fe, for defendants-appellees.

B. Reid Haltom, Nordhaus, Haltom, Taylor & Taradash, Albuquerque, for the Jicarilla Apache Tribe, amicus curiae.

OPINION

BIVINS, Judge.

This appeal presents the question of whether certain oil and gas taxes imposed by the state against a non-Indian producer whose operations are located on an Indian Reservation constitute an impermissible burden on interstate commerce. We hold they do not and affirm the district court.

Cotton Petroleum and its sister corporation, United Crude Company (Cotton), produce and market oil and gas on approximately 15,000 acres of tribal...

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