BIEN MUR INDIAN MARKET v. TAX. & REV. DEPT.

No. 9983.

772 P.2d 885 (1988)

108 N.M. 355

BIEN MUR INDIAN MARKET CENTER, INC., Protestant-Appellant, v. TAXATION AND REVENUE DEPARTMENT, STATE OF NEW MEXICO, Respondent-appellee.

Court of Appeals of New Mexico.

November 29, 1988.


Attorney(s) appearing for the Case

Raymond G. Sanchez, Robert J. Desiderio, Rodey, Dickason, Sloan, Akin & Robb, P.A., Albuquerque, for protestant-appellant.

Hal Stratton, Atty. Gen., Daniel Yohalem and Frank D. Katz, Sp. Asst. Attys. Gen., Santa Fe, for respondent-appellee.


OPINION

ALARID, Judge.

Bien Mur Indian Market Center, Inc. (Bien Mur) appeals from a decision and order of the Taxation and Revenue Department (Department) affirming the assessment of state gross receipts taxes and interest on those taxes from its sale of cigarettes on the reservation. Bien Mur raises the following issues: (1) whether Bien Mur had a valid agency relationship with Domingo Montoya (Montoya), a Sandia Pueblo Indian, thus barring the imposition...

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