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SONIC INDUSTRIES, INC. v. STATE

No. 20,676.

11 P.3d 1219 (2000)

129 N.M. 657

2000-NMCA-087

SONIC INDUSTRIES, INC., Plaintiff-Appellant/Cross-Appellee, v. STATE of New Mexico and John Chavez, Secretary of the New Mexico Taxation and Revenue Department, Defendants-Appellees/Cross-Appellants.

Court of Appeals of New Mexico.

Certiorari Granted October 6, 2000.

Attorney(s) appearing for the Case

Daniel H. Friedman, Simons, Cuddy & Friedman, LLP, Santa Fe, NM for Appellant.

Patricia A. Madrid, Attorney General, Bridget A. Jacober, Special Assistant Attorney General, Santa Fe, NM, for Appellees.

Curtis W. Schwartz, Timothy C. Holm, Modrall, Sperling, Roehl, Harris & Sisk, P.A., Santa Fe, NM, for Amicus Curiae-Long John Silver's, Inc.

Certiorari Granted, No. 26,447, October 6, 2000.

OPINION

ALARID, Judge.

{1} This interlocutory appeal requires us to determine the effect of a 1991 amendment to Subsection 7-9-3(J) of the Gross Receipts and Compensating Tax Act, NMSA 1978, §§ 7-9-1 through 7-9-89 (1966, as amended through 2000) (the Act) on the New Mexico Taxation and Revenue Department's (the Department) authority to assess gross receipts tax on royalty fees paid...

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