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ARCO MATERIALS, INC. v. STATE, T.R.D.

No. 14729.

878 P.2d 330 (1994)

118 N.M. 12

ARCO MATERIALS, INC., Petitioner-Appellant, v. STATE of New Mexico, TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

Certiorari Granted June 27, 1994.

Attorney(s) appearing for the Case

Sharon P. Gross, Kendall O. Schlenker, Alice Tomlinson Lorenz, Miller, Stratvert, Torgerson & Schlenker, P.A., Albuquerque, for petitioner-appellant.

Tom Udall, Atty. Gen., Bruce J. Fort, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, for respondent-appellee.

OPINION

APODACA, Judge.

Arco Materials, Inc., (Taxpayer) appeals the decision of the New Mexico Taxation and Revenue Department (Department) disallowing certain deductions and assessing penalties under the Gross Receipts and Compensating Tax Act, NMSA 1978, §§ 7-9-1 to -82 (Repl.Pamp.1990). The issues on appeal involve whether gross receipts tax for sales of construction materials to the Bureau of Indian Affairs (BIA) and for sales after...

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