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TECO INVESTMENTS v. TAXATION & REV. DEPT.

Nos. 18068, 18071.

957 P.2d 532 (1998)

125 N.M. 103

1998-NMCA-055

TECO INVESTMENTS, INC., Plaintiff-Appellant, v. TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO, Respondent-Appellee. and CHINO MINES COMPANY, Plaintiff-Appellant, v. TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO, Respondent-Appellee.

Court of Appeals of New Mexico.

March 27, 1998.

Attorney(s) appearing for the Case

Tom Udall, Attorney General, Margaret B. Alcock, Special Assistant Attorney General, Santa Fe, for Appellee.

Curtis W. Schwartz, Margaret Lewis Meister, Modrall, Sperling, Roehl, Harris & Sisk, P.A., Santa Fe, for Appellant Teco Investments, Inc.

Paul D. Barber, Rosenfelt, Barlow, Barber, Barudin & Borg, P.A., Albuquerque, for Appellant Chino Mines Company.

OPINION

BOSSON, Judge.

{1} These consolidated cases involve a taxpayer, Chino Mines, who erroneously paid a tax it did not owe, a compensating use tax, and failed to pay a tax it did owe, a gross receipts tax. When it discovered the error, taxpayer invoked the doctrine of equitable recoupment and requested an offset of one tax for the other, as satisfaction in full, because the two taxes were identical in amount. The New Mexico Taxation and Revenue...

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