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GEA INTEGRATED COOLING v. TAXATION & REV.

No. 30,790.

268 P.3d 48 (2011)

2012-NMCA-010

GEA INTEGRATED COOLING TECHNOLOGY, Plaintiff-Appellant, v. STATE OF New Mexico TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee. In The Matter of the Protest of GEA Integrated Cooling Technology.

Court of Appeals of New Mexico.

December 8, 2011.

Attorney(s) appearing for the Case

Rodey, Dickason, Sloan, Akin & Robb, P.A., R. Tracy Sprouls , Albuquerque, NM, Hutchinson Black & Cook, LLC, Adam W. Chase , Boulder, CO, for Appellant.

Gary K. King , Attorney General, Amy Chavez-Romero , Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

VANZI, Judge.

{1} This case requires us to decide whether a statutory increase in the civil penalty for failure to pay a tax should be imposed on a taxpayer whose tax liability arose prior to the effective date of the amendment that increased the cap on the penalty amount. GEA Integrated Cooling Technology (Taxpayer) failed to pay gross receipts taxes for tax periods between June 1, 2006, and July 1, 2007. At that time, the maximum statutory...

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