[Download] "Cardinal Fence Co. V. Commissioner Of Bureau Of Revenue" by New Mexico Court of Appeals * eBook PDF Kindle ePub Free

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.