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CITY OF EUNICE v. STATE TAX. AND REV. DEPT.

No. 32,955.

331 P.3d 986 (2014)

2014-NMCA-085

CITY OF EUNICE, Plaintiff-Appellee, v. STATE OF NEW MEXICO TAXATION AND REVENUE DEPARTMENT; Demesia Padilla, Secretary of the Taxation and Revenue Department; and The State of New Mexico, Defendants-Appellants.

Court of Appeals of New Mexico.

Certiorari Denied, July 25, 2014, No. 34,772.

Attorney(s) appearing for the Case

Brownstein Hyatt Farber Schreck, LLP, Timothy R. Van Valen , Albuquerque, NM, for Appellee.

Gary K. King , Attorney General, Nelson J. Goodin , Special Assistant Attorney General, Aaron Rodriguez , Special Assistant Attorney General, Santa Fe, NM, for Appellants.

OPINION

VANZI, Judge.

{1} The State of New Mexico Taxation and Revenue Department and its Secretary (the Department) appeal from the district court's declaratory judgment ruling barring the Department from recovering certain gross receipts taxes that the Department incorrectly paid to the City of Eunice (the City). The mistake arose after a taxpayer, who had originally reported and paid state and city taxes for at least four years, later determined...

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