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  5. 796 P.2d 1138 (1990)
 

GIANT INDUSTRIES v. TAX. & REV. DEPT.

No. 11787.

796 P.2d 1138 (1990)

110 N.M. 442

GIANT INDUSTRIES ARIZONA, INC., Appellant, v. TAXATION AND REVENUE DEPARTMENT, Appellee.

Court of Appeals of New Mexico.

June 26, 1990.

Attorney(s) appearing for the Case

Joseph E. Earnest, Catherine E. Pope, Montgomery & Andrews, P.A., Santa Fe, for appellant.

Hal Stratton, Atty. Gen., Carolyn A. Wolf, Sp. Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

BIVINS, Chief Judge.

Giant Industries Arizona, Inc. (taxpayer) appeals a decision and order of the New Mexico Taxation and Revenue Department (Department) denying taxpayer's protest of gasoline excise tax assessments and finding taxpayer liable for those assessments. We reverse and remand.

NMSA 1978, Sections 7-13-4.1 to -4.3 (Repl.Pamp. 1988) provide a deduction from the gasoline excise tax, NMSA 1978, § 7-13-3 (Supp. 1989), for "gasoline...

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