New Mex. Taxation & Revenue Dep't v. Casias Trucking

Decision Date17 July 2014
Docket NumberNo. 32,595.,32,595.
Citation336 P.3d 436
PartiesNEW MEXICO TAXATION AND REVENUE DEPARTMENT, Appellant, v. CASIAS TRUCKING, Appellee.
CourtCourt of Appeals of New Mexico

336 P.3d 436

NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Appellant,
v.
CASIAS TRUCKING, Appellee.

No. 32,595.

Court of Appeals of New Mexico.

July 17, 2014.



Affirmed.


[336 P.3d 437]


New Mexico Taxation & Revenue Department, Nelson J. Goodin, Chief Legal Counsel, Santa Fe, NM, for Appellant.

Wayne G. Chew, P.C., Wayne G. Chew, Albuquerque, NM, for Appellee.


OPINION

VIGIL, Judge.

{1} Taxpayer Casias Trucking (Casias Trucking) protested a tax assessment issued by the Taxation and Revenue Department (the Department). The hearing officer concluded that the Department's method for calculating the amount of taxes owed by Casias Trucking was unreliable and abated the assessment. Concluding that the hearing officer's decision is supported by substantial evidence, we affirm.

[336 P.3d 438]


N.M.App.,2014.
New Mexico Taxation and Revenue Dept. v. Casias Trucking
336 P.3d 436, 2014 -NMCA- 099

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