Arco Materials, Inc. v. STATE, TRD

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “New Mexico case law is clear that penalties may properly be assessed even when the failure to pay is based on inadvertent error or unintentional failure to pay the tax due.”
• “Subsection A of [Section 52- 13 5-12] declares that lump-sum payments of benefits are against legislative policy 14 except to the extent that they are specifically authorized in Subsections B, C, and D.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

10 cases in this archive cite this case.

• Blaze Construction Co. v. Taxation & Revenue Department
  New Mexico Supreme Court· 1994-10-18· cited 40×
• State v. Yates
  New Mexico Court of Appeals· 2008-07-25· cited 17×
• Grogan v. New Mexico Taxation & Revenue Department
  New Mexico Court of Appeals· 2002-12-11· cited 13×
• Hess Corp. v. New Mexico Taxation & Revenue Department
  New Mexico Court of Appeals· 2011-01-20· cited 12×
• Gulbransen v. Progressive Halcyon Insurance
  New Mexico Court of Appeals· 2010-05-07· cited 8×
• State v. Smith
  New Mexico Court of Appeals· 2013-03-19· cited 8×
• Sonic Industries, Inc. v. State
  New Mexico Court of Appeals· 2000-10-06· cited 7×
• Lueras v. GEICO Gen. Ins. Co.
  New Mexico Court of Appeals· 2018-06-14· cited 6×
• State v. Smith
  New Mexico Supreme Court· 2013-06-25· cited 1×
• CCA of Tennessee v. N.M. Tax'n and Revenue Dep't
  New Mexico Supreme Court· 2024-01-16

Cites

15 cases in this archive are cited by this case.

• Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NM
  Supreme Court· 1982-07-02· cited 179×
• State v. Wilson
  New Mexico Supreme Court· 1994-01-19· cited 165×
• Wing Pawn Shop v. Taxation & Revenue Department
  New Mexico Court of Appeals· 1991-03-12· cited 32×
• Leaco Rural Telephone Cooperative, Inc. v. Bureau of Revenue
  New Mexico Court of Appeals· 1974-08-13· cited 16×
• Stohr v. New Mexico Bureau of Revenue
  New Mexico Court of Appeals· 1976-11-30· cited 15×
• Tiffany Construction Co. v. Bureau of Revenue
  New Mexico Supreme Court· 1981-06-01· cited 13×
• Phillips Mercantile Co. v. New Mexico Taxation & Revenue Department
  New Mexico Court of Appeals· 1990-01-16· cited 12×
• El Centro Villa Nursing Center v. Taxation & Revenue Department
  New Mexico Court of Appeals· 1989-08-17· cited 10×
• Gas Co. of New Mexico v. O'Cheskey
  New Mexico Court of Appeals· 1980-06-19· cited 9×
• Proficient Food Co. v. New Mexico Taxation & Revenue Department
  New Mexico Court of Appeals· 1988-05-03· cited 9×
• GTE Southwest Inc. v. Taxation & Revenue Department
  New Mexico Court of Appeals· 1992-02-27· cited 8×
• Continental Inn of Albuquerque, Inc. v. New Mexico Taxation & Revenue Department
  New Mexico Court of Appeals· 1992-03-17· cited 8×
• Matter of Mountain Bell
  New Mexico Supreme Court· 1990-02-14· cited 6×
• Blaze Construction Co. v. Taxation & Revenue Department
  New Mexico Court of Appeals· 1993-09-02· cited 5×
• McKinley Ambulance Service v. Bureau of Revenue
  New Mexico Court of Appeals· 1979-02-27· cited 3×