(DOWNLOAD) "Gas Co. V. O''cheskey" by New Mexico Court of Appeals # eBook PDF Kindle ePub Free

eBook details

Title: Gas Co. V. O''cheskey
Author : New Mexico Court of Appeals
Release Date : January 19, 1980
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 52 KB

Description

There is no dispute about the facts. The trial court found that the Gas Company provided natural gas utility services in various locations throughout New Mexico. It reported and paid the New Mexico gross receipts tax on its sales of natural gas to Navajo. Navajo tendered to the Gas Company a "Nontaxable Transaction Certificate" on a form not approved by the Commissioner. Approval of this form had been previously requested by Navajo and had been denied. The Gas Company did not store or use oil, natural gas or liquid hydrocarbon, nor was it in the business of refining these products when it sold natural gas to Navajo.