N.M. TAXATION & REVENUE DEPT. v. GREAVES

No. 14131.

864 P.2d 324 (1993)

116 N.M. 508

NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Plaintiff-Appellant, v. L.R. GREAVES and Elizabeth Reifel, Defendants-Appellees.

Court of Appeals of New Mexico.

October 26, 1993.


Attorney(s) appearing for the Case

Tom Udall, Atty. Gen., Frank D. Katz, Sp. Asst. Atty. Gen., and Chief Counsel Taxation and Revenue Dept., Santa Fe, for plaintiff-appellant.


OPINION

PICKARD, Judge.

This case presents the question of whether the state can tax Native Americans for income they earn while living and working on another tribe's reservation. In light of recent United States Supreme Court opinions, we expressly overrule Fox v. Bureau of Revenue, 87 N.M. 261, 531 P.2d 1234 (Ct.App.), certs. denied, 88 N.M. 318, 540 P.2d 248 (1975)...

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