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eBook details

• Title: Pan American Petroleum Corp. V. El Paso Natural Gas Co.
• Author : New Mexico Supreme Court
• Release Date : January 27, 1966
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 70 KB

Description

Pan American asserts and El Paso denies that the character of the gas was so changed that Pan American was not required to pay the tax. Section 24, ch. 179, Laws 1963 (§ 72-21-4, N.M.S.A. 1953), effective April 1, 1963, increased the tax to 2.55% of the taxable value of the gas delivered, and removed the exemption granted by the 1955 and 1959 statutes. El Paso contends that Pan American was always subject to the tax so that the increase imposed by the 1963 legislature amounts only to .55%. The declaratory judgment sought to have this controversy between the parties resolved.

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