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R.H. FULTON v. NEW MEXICO BUREAU OF REVENUE

No. 1040.

514 P.2d 1079 (1973)

85 N.M. 583

R.H. FULTON, INC., Appellant, v. NEW MEXICO BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

September 19, 1973.

Attorney(s) appearing for the Case

William Federici, John B. Pound, Montgomery, Federici, Andrews, Hannahs & Morris, Santa Fe, for appellant.

David L. Norvell, Atty. Gen., Susan P. Graber, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HENDLEY, Judge.

This is an appeal from a decision and order of the Commissioner of Revenue. (§ 72-13-39(A), N.M.S.A. 1953 (Repl.Vol. 1961, pt. 2, Supp. 1971)). By the challenged order the Commissioner seeks to tax a contract entered into by the taxpayer on April 7, 1969, at the higher rate of tax effective July 1, 1969, rather than at the lower rate in effect prior to that date.

This case involves the interpretation of § 66, Chap...

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