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CCA OF TENNESSEE, LLC v. TAXATION AND REVENUE DEPARTMENT

No. S-1-SC-38681.

2024-NMSC-013

CCA OF TENNESSEE, LLC, Appellant-Respondent, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Appellee-Petitioner. IN THE MATTER OF THE PROTEST TO ASSESSMENT ISSUED UNDER LETTER ID. NO L1081049392.

Supreme Court of New Mexico.

Filing: January 16, 2024.

Attorney(s) appearing for the Case

Hector H. Balderas , Attorney General, New Mexico Taxation and Revenue Department David E. Mittle , Special Assistant Attorney General, Santa Fe, NM for Petitioner.

Sutin, Thayer & Browne, P.C. Suzanne W. Bruckner , Andrew J. Simons , Wade L. Jackson , Albuquerque, NM for Respondent.

OPINION

{1} The issue on appeal is whether taxpayer CCA of Tennessee, LLC (CCA), a private prison corporation, accepted in good faith a nontaxable transaction certificate (NTTC) executed by Torrance County (the County) for CCA's housing of federal prisoners at the Torrance County Detention Center...

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