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PROCESS EQUIP. v. N.M. TAXATION REVENUE

No. A-1-CA-38779.

534 P.3d 1043 (2023)

2023-NMCA-060

PROCESS EQUIPMENT & SERVICE COMPANY, INC., Protestant-Appellee, v. NEW MEXICO TAXATION REVENUE DEPARTMENT, Respondent-Appellant, In the Matter of the Protest of the Denial of Refund Issued Under Letter ID No. L0040880432.

Court of Appeals of New Mexico.

Filing Date: July 25, 2023.

Attorney(s) appearing for the Case

Gallagher & Kennedy, P.A., Gene F. Creely, II , Frank V. Crociata , Santa Fe, NM, Spencer Fane, LLP, Scott Woody , Phoenix, AZ, for Appellee.

Raúl Torrez , Attorney General, David E. Mittle , Special Assistant Attorney General, Santa Fe, NM, for Appellant.

OPINION

{1} The opinion filed on May 16, 2023, is hereby withdrawn, and this opinion is substituted in its place, following Appellant's timely motion for rehearing, which this Court has denied. Process Equipment & Service Company, Inc. (PESCO) sought a state tax credit for the 2014 and 2016 tax years under...

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