GARDEN STATE TRANSIT CO., INC.

v.

UNITED STATES ET AL.

Citator

Cited By

• United States v. State OF NEW Mexico, 581 F.2d 803 (10th Cir. 1978)
  …t statutory language as placing the legal incidence of the gross receipts tax on the seller. First Nat’l Bank v. Commissioner of Revenue, 80 N.M. 699, 705, 460 P. 2d 64, 70 (Ct.App.), cert. denied, 80 N.M. 707, 460 P. 2d 72 (1969), appeal dismissed, 397 U.S. 661, 90 S.Ct. 1407, 25 L.Ed.2d 643 (1970). Noting that “[t]he act in plain language levies the tax upon the privilege of engaging in business within the state and is measured by a percentage of a business’s gross receipts” the [*806] court below conclud…
• Mescalero Apache Tribe v. O'Cheskey, 625 F.2d 967 (10th Cir. 1980)
  …s tax as placing the legal incidence upon the person in the position of the contractor here. First Nat’l Bank v. Commissioner of Revenue, 80 N.M. 699, 705, 460 P. 2d 64, 70 (Ct.App.), cert. denied, 80 N.M. 707, 460 P. 2d 72 (1969), appeal dismissed, 397 U.S. 661, 90 S.Ct. 1407, 25 L.Ed.2d 643 (1970). Considering the tax in the context of contractors dealing with the United States government, this Court, after careful analysis, ruled that the incidence was upon the contractor and that New Mexico could collec…

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