CHEVRON v. STATE DEPT. OF TAXATION AND REV.

No. 24,518.

134 P.3d 785 (2006)

139 N.M. 498

2006-NMCA-050

CHEVRON U.S.A., INC., Plaintiff-Appellant, v. STATE of New Mexico ex rel. DEPARTMENT OF TAXATION AND REVENUE, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied May 1, 2006.


Attorney(s) appearing for the Case

Hinkle, Hensley, Shanor & Martin, L.L.P., Andrew J. Cloutier, Joel M. Carson III, Lucas M. Williams, Roswell, NM for Appellant.

Peifer, Hanson & Mullins, P.A., Charles R. Peifer, Robert E. Hanson, Albuquerque, NM, Cavin & Ingram, P.A., Sealy H. Cavin, Jr., Stephen D. Ingram, Albuquerque, NM, White, Koch, Kelly & McCarthy, Mary E. Walta, Santa Fe, NM, Eaves Law Firm, P.C., John M. Eaves, Albuquerque, NM, Sutin, Thayer & Browne, P.C., Derek V. Larson, Albuquerque, NM, Law Offices of Mickey D. Barnett, P.A., Mickey D. Barnett, Albuquerque, NM, for Appellee.


Certiorari Denied, No. 29,740, May 1, 2006.

OPINION

CASTILLO, Judge.

{1} In this case, we determine whether the New Mexico Department of Taxation and Revenue (Department) properly assessed a gas severance tax deficiency, plus interest and penalties, in the total amount of $1,781,690.35 against Chevron U.S.A., Inc., (Chevron) on gas produced and processed at the Eunice Gas Plant (Eunice Plant) and the Indian Basin Gas Plant (Indian Basin Plant) in...

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