[Download] "Bureau Of Revenue V. Dale J. Bellamah Corp." by New Mexico Supreme Court * eBook PDF Kindle ePub Free

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eBook details

• Title: Bureau Of Revenue V. Dale J. Bellamah Corp.
• Author : New Mexico Supreme Court
• Release Date : January 03, 1970
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 65 KB

Description

The Bureau of Revenue of the State of New Mexico brought suit against Dale J. Bellamah Corporation and Dale Bellamah Equipment Corporation to recover tax assessments due under the Emergency School Tax Act (§§ 72-16-1 through 72-16-47, N.M.S.A. 1953 Comp. [since repealed]) for the period from November 1, 1959, to December 15, 1964, on gross receipts from management and engineering services and from equipment rental. The trial court granted defendants' motion for summary judgment on the ground that the action was barred by the applicable statute of limitations (§ 72-21-25, N.M.S.A., 1953 Comp.) This statute was introduced as § 25 of House Bill No. 119 during the 1959 session of the legislature, and after adoption appeared as ch. 54, § 25, N.M.S.L. 1959. It reads as follows:

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