Court Opinion

ID: 9537896
Source: CourtListenerOpinion
Date Created: 2023-08-07 07:26:32.064068+00
Date Added: 2024-06-11T14:57:08.859045
License: Public Domain

. HENDLEY, Judge (specially concurring) . I' ¿oiicur in the result reached by the majority but I do not agree with the reasoning used to réach that result. I will not belabor the authorities as they have' been cited in the majority opinion. We could reach a thoroughly consistent and valid result by following the principles enunciated in General Motors Corp. v. Washington, 377 U.S. 436, 84 S.Ct. 1564, 12 L.Ed.2d 430, 439 (1964) and our local cases. Once a “taxable event” or “local incidents” has been established, the Commissioner could enforce a tax based on gross receipts unless the tax results in either discrimination against or multiple taxation on interstate commerce. Bell Telephone Laboratories, Inc. v. Bureau of Revenue, 78 N.M. 78, 428 P.2d 617 (1966); Evco v. Jones, 81 N.M. 724, 472 P.2d 987 (Ct.App.1970); Spillers v. Commissioner of Revenue, 82 N.M. 41, 475 P.2d 41 (Ct.App.1970).