(DOWNLOAD) "Santa Fe Downs Inc. v. Bureau of Revenue" by New Mexico Court of Appeals " Book PDF Kindle ePub Free

eBook details

Title: Santa Fe Downs Inc. v. Bureau of Revenue
Author : New Mexico Court of Appeals
Release Date : January 20, 1973
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

After an audit, the Bureau of Revenue issued its notice of assessment of taxes to taxpayer, Santa Fe Downs, Inc. The assessment was for state gross receipts and compensating tax, penalty and interest, and county sales tax. Taxpayer protested the assessment. After a formal hearing the Commissioner of Revenue denied the protest. Taxpayer appeals directly to this Court from the decision and order of the Commissioner. Section 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1971). The dispositive issue is whether, under Â§ 60-6-9, N.M.S.A. 1953 (Repl. Vol. 9, pt. 1, Supp. 1971), the taxpayer is liable for these taxes. We hold it is not liable.