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HI-COUNTRY BUICK GMC v. TRD

No. 33,849.

367 P.3d 862 (2015)

2016-NMCA-027

HI-COUNTRY BUICK GMC, INC., Protestant-Appellant, v. TAXATION AND REVENUE DEPARTMENT OF the STATE of New Mexico, Respondent-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied, March 15, 2016, No. S-1-SC-35647.

Attorney(s) appearing for the Case

Modrall, Sperling, Roehl, Harris & Sisk, P.A., Zachary L. McCormick , Albuquerque, NM, for Appellant.

Hector H. Balderas , Attorney General, Cordelia Friedman , Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

{1} Appellant Hi-Country Buick GMC, Inc. (Hi-Country) appeals the Taxation and Revenue Department's (TRD) denial of Hi-Country's protest of the TRD's tax assessment. The TRD assessed Hi-Country as a successor in business to High Desert Automotive in the amount of $282,910.98, including penalties and interest...

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