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AMOCO PRODUCTION v. N.M. TAX. & REV. DEPT.

No. 15132.

878 P.2d 1021 (1994)

118 N.M. 72

AMOCO PRODUCTION COMPANY, a corporation, Petitioner-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

June 28, 1994.

Attorney(s) appearing for the Case

Michael H. Feldewert, Campbell, Carr, Berge & Sheridan, P.A., Santa Fe, for petitioner-appellant.

Tom Udall, Atty. Gen., Margaret B. Alcock, Sp. Asst. Atty. Gen., New Mexico Taxation and Revenue Dept., Santa Fe, for respondent-appellee.

OPINION

APODACA, Judge.

Amoco Production Company (Taxpayer) appeals the decision and order of the New Mexico Taxation and Revenue Department (Department), through the Department's hearing officer, denying Taxpayer's protests challenging the Department's method of calculating the interest period for late payments of oil and gas production taxes under NMSA 1978, Section 7-1-67(A) (Repl.Pamp.1993). We hold that the applicable statutes do not authorize...

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