[Download] "Cardinal Fence Co. V. Commissioner Of Bureau Of Revenue" by New Mexico Court of Appeals * eBook PDF Kindle ePub Free
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eBook details
- Title: Cardinal Fence Co. V. Commissioner Of Bureau Of Revenue
- Author : New Mexico Court of Appeals
- Release Date : January 06, 1972
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
The issue is the liability of Cardinal (Cardinal Fence Company, Inc.) for gross receipts tax under New Mexico's Gross Receipts and Compensating Tax Act. See § 72-16A-1 et seq., N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1971). Liability depends on the meaning of the words "construction" and "contracting" as those words are defined in the applicable tax statutes.