Skip to main content
· 4/6/1982

United Nuclear Corp. v. Revenue Division, Taxation & Revenue Department

Citations

  • 648 P.2d 335
  • 98 N.M. 296

How courts have described this case

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

  • where tax is imposed on buyer, and seller merely acts as the collector of the tax, legal incidence of tax does not shift to seller

Source: CourtListener parenthetical corpus (CC0).

Judges: Lopez, Hendley, Donnelly

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.