Court Opinion

ID: 9536226
Source: CourtListenerOpinion
Date Created: 2023-08-07 06:56:27.626468+00
Date Added: 2024-06-11T13:33:29.352066
License: Public Domain

WOOD, Chief Judge (specially concurring). Gas Company presented two issues: 1. The trial court erred in contending that Gas Company must pay gross receipts tax upon receipts derived from its sales to Navajo. 2. Section 7-9-34(B), N.M.S.A.1978 should be construed to provide an exemption from sales, because that statute provides an exemption from use. Judge Sutin holds that Gas Company must pay the tax on sales, and that there was no basis for construing § 7 — 9—34(B), supra, as the Gas Company contends. I agree and join in Judge Sutin’s disposition of the two issues raised. I do not join in Judge Sutin’s opinion because there is no issue as to Navajo being subject to the Natural Gas Processors Tax and no issue concerning a non-taxable transaction certificate. As Gas Company’s counsel stated in the trial court: “The only consequence it [the NTTC] has is the demonstration that 7 — 9—34(b)[B] must mean something . Accordingly, I specially concur. HERNANDEZ, J., concurs.