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KINDER MORGAN CO2 v. STATE TAX. AND REV.

No. 27,734.

203 P.3d 110 (2008)

2009-NMCA-019

KINDER MORGAN CO2 COMPANY, L.P., Plaintiff-Appellee, v. STATE of New Mexico TAXATION AND REVENUE DEPARTMENT, Defendant-Appellant.

Court of Appeals of New Mexico.

October 30, 2008.

Attorney(s) appearing for the Case

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

Gary K. King, Attorney General, Carolyn A. Wolf, Special Assistant Attorney General, Santa Fe, NM, for Appellant.

OPINION

SUTIN, Chief Judge.

{1} In this appeal involving severance taxes, we address the concept of excusable neglect in a Rule 1-060(B)(1) NMRA proceeding where an attorney is careless in failing to meet a deadline. We are also required to interpret a regulation of the New Mexico Taxation and Revenue Department (the Department) that allows a purchaser of an interest in a pipeline to deduct transportation costs from the price of the product...

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