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ELITE WELL v. N.M. TAXATION & REVENUE DEP'T

No. A-1-CA-39170.

531 P.3d 635 (2023)

2023-NMCA-041

ELITE WELL SERVICE, LLC, Protestant-Appellant, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

Filing Date: March 28, 2023.

Attorney(s) appearing for the Case

Joe Lennihan , Santa Fe, NM, for Appellant.

Raúl Torrez , Attorney General, Kenneth E. Fladager , Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

{1} Elite Well Services, LLC, (Taxpayer) appeals the decision and order of the Administrative Hearings Office (AHO) in which the AHO (1) granted the New Mexico Taxation and Revenue Department's (the Department) motion for summary judgment, and (2) denied Taxpayer's protest arising from its application...

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