This opinion cited by 13 cases:

Maher Terminals, Inc. v. Director, Div. of Taxation , 212 N.J. Super. 164 ( 1986 )


Kewanee Industries, Inc. v. Reese , 114 N.M. 784 ( 1993 )


Evco v. Jones , 81 N.M. 724 ( 1970 )


Westland Corporation v. Commissioner of Revenue , 83 N.M. 29 ( 1971 )


Benevolent & P. Ord. of Elks v. New Mexico Prop. AD , 83 N.M. 447 ( 1972 )


Bell Telephone Laboratories, Inc. v. Bureau of Revenue , 78 N.M. 78 ( 1967 )


State v. Shafer , 102 N.M. 629 ( 1985 )


American Automobile Ass'n v. Bureau of Revenue , 88 N.M. 148 ( 1975 )


State v. Sheets , 94 N.M. 356 ( 1980 )


Mountain States Advertising, Inc. v. Bureau of Revenue , 89 N.M. 331 ( 1976 )


Advance Schools, Inc. v. Bureau of Revenue , 89 N.M. 133 ( 1975 )


Baskin-Robbins Ice Cream Co. v. Revenue Division , 93 N.M. 301 ( 1979 )


Geoffrey, Inc. v. SC Tax Com'n , 313 S.C. 15 ( 1993 )