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HELMERICH & PAYNE v. NM TAX. AND REV. DEPT.

No. A-1-CA-36478.

448 P.3d 1126 (2019)

2019-NMCA-054

HELMERICH & PAYNE INTERNATIONAL DRILLING CO., Protestant-Appellee, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellant.

Court of Appeals of New Mexico.

Filing Date: June 27, 2019.

Attorney(s) appearing for the Case

Askew & Mazel, LLC, Timothy R. Van Valen , Albuquerque, NM, for Appellee.

Hector H. Balderas , Attorney General, Tonya Noonan Herring , Special Assistant Attorney General, Santa Fe, NM, for Appellant.

OPINION

{1} The New Mexico Taxation and Revenue Department (the Department) appeals from a decision and order of the Administrative Hearings Office (AHO) awarding Helmerich & Payne International Drilling Co. (Helmerich) $50,000 in administrative costs and fees associated with its tax protest. The Department...

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