(Download) "Transamerica Leasing Corp. V. Bureau Of Revenue" by New Mexico Court of Appeals # Book PDF Kindle ePub Free

eBook details

Title: Transamerica Leasing Corp. V. Bureau Of Revenue
Author : New Mexico Court of Appeals
Release Date : January 07, 1969
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 67 KB

Description

The Bureau (Bureau of Revenue) assessed a compensating tax under Laws 1963, ch. 324, § 1 (an amendment to § 72-17-3, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2)), and a sales tax (emergency school tax) under Laws 1963, ch. 325, § 3 (an amendment to § 72-16-4.5, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2)). Both laws were repealed by Laws 1966 ch. 47, § 22. Transamerica (Transamerica Leasing Corporation) protested the assessment. The Commissioner (Commissioner of Revenue) denied the protest. Transamerica has appealed directly to this court contending the Commissioner's order is not in accordance with law. The issue is whether Transamerica is liable for the taxes assessed. Before deciding this question, we answer the attack made on our jurisdiction.