Aamco Transmissions Inc. V. Taxation And Revenue Department
-
- € 0,99
-
- € 0,99
Beschrijving uitgever
The Taxation and Revenue Department assessed a gross receipts tax against appellant for franchise fees received from New Mexico AAMCO dealers. AAMCO appealed the assessment, arguing that it does no business in New Mexico; indeed, that it is a Pennsylvania corporation with no employees, assets or property located in New Mexico upon which the gross receipts tax could apply.