[DOWNLOAD] "Acidizing v. Bureau of Revenue" by New Mexico Court of Appeals * eBook PDF Kindle ePub Free
eBook details
- Title: Acidizing v. Bureau of Revenue
- Author : New Mexico Court of Appeals
- Release Date : January 11, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
Runco (Runco Acidizing and Fracturing, Inc.) supplies chemicals and reagents to oil companies for their use in drilling oil wells. The Bureau of Revenue assessed a gross receipts tax on receipts derived from supplying these materials. Runco protested. Its protest was denied by the Commissioner of Revenue. Runco appeals. Section 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp.1973). Runco asserts it was entitled to the deduction authorized by § 72-16A-14.21, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp.1973). The right to the deduction depends on when Runco sold the materials.
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