This opinion cited by 13 cases:

Polaroid Corp. v. Offerman ( 1998 )


The Kroger Co. v. the Dept. of Revenue ( 1996 )


Fenner v. NM Taxation & Revenue Dep't ( 2015 )


TPL, Inc. v. New Mexico Taxation & Revenue Department ( 2002 )


Public Service Co. v. New Mexico Taxation & Revenue Department ( 2007 )


Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Department ( 2002 )


Blackwood & Nichols Co. v. New Mexico Taxation & Revenue Department ( 1998 )


Tax & Rev. v. Ortiz ( 2011 )


NCR Corp. v. Taxation & Revenue Department ( 1993 )


Severns v. N.M. Taxation & Revenue ( 2013 )


GEA Integrated Cooling Technology v. State Taxation & Revenue Dep't ( 2011 )


Process Equip. & Serv. Co. v. N.M. Tax'n & Revenue Dep't ( 2023 )


Process Equipment & Service Co. v. N.M. Tax'n & Revenue Dep't ( 2023 )