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BLAZE CONST. v. TAXATION & REVENUE DEPT.

No. 12120.

871 P.2d 1368 (1993)

117 N.M. 362

BLAZE CONSTRUCTION CO., INC., an Oregon Corporation, Plaintiff-Appellant, v. The TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Defendant-Appellee. BLAZE CONSTRUCTION CO., INC., an Oregon Corporation, Plaintiff-Appellant, v. The TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Gail Reese, Secretary of the Taxation and Revenue Department, and Gerald B. Richardson, Hearing Officer, Defendants-Appellees.

Court of Appeals of New Mexico.

September 2, 1993.

Attorney(s) appearing for the Case

Steven L. Tucker, Tucker Law Firm, P.C., Santa Fe, Gary Verburg, Margrave, Celmins & Verburg, P.C., Scottsdale, AZ, for plaintiff-appellant.

Frank D. Katz, Taxation and Revenue Dept., Santa Fe, for defendants-appellees.

OPINION

CHAVEZ, Judge.

These cases present the question of whether the State of New Mexico, which played no role in the construction, maintenance, or regulation of certain roads built entirely on Indian reservations, may nevertheless impose gross receipts taxes upon the contractor who built the roads. We need not decide whether the contractor, an Indian entity owned by an Indian who is not a member of the tribes for whom the reservations were set...

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