PITTSBURGH & MIDWAY COAL MIN. CO. v. REVENUE DIV.

No. 5910.

660 P.2d 1027 (1983)

99 N.M. 545

PITTSBURGH AND MIDWAY COAL MINING COMPANY, Petitioner-Appellant, v. REVENUE DIVISION, TAXATION AND REVENUE DEPARTMENT of The State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

Rehearing Denied February 21, 1983.

Certiorari Quashed May 3, 1983.


Attorney(s) appearing for the Case

John B. Pound, Montgomery & Andrews, P.A., Santa Fe, Donald E. Wilson, Denver, Colo., for petitioner-appellant.

Edward F. Barnicle, Jr., Asst. Atty. Gen., Santa Fe, for defendant-appellee.


OPINION

LOPEZ, Judge.

Pittsburgh and Midway Coal Mining Company (Taxpayer) appeals a decision and order of the Revenue Division of the Taxation and Revenue Department of the State of New Mexico (Department) imposing tax assessments of approximately $6,684,039.58, which includes gross receipt taxes, compensating taxes, penalty and interest. We affirm.

This appeal presents three issues for our determination: 1. The jurisdiction of this court to hear...

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