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6 canonical passages across 6 cases, quoted by 29 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from N.M. Dep't of Game & Fish v. Rawlings.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | N.M. Dep't of Game & Fish v. Rawlings Anchor | green | “we consider all parts of the statute together, reading the statute in its entirety and construing each part in connection with every other part to produce a harmonious whole.” | 9 |
| 2 | Stockton v. State Taxation & Revenue Department | green | “(1) arbitrary, capricious or an abuse of discretion; (2) not supported by substantial evidence in the record; or (3) otherwise not in accordance with the law.” | 7 |
| 3 | TPL, Inc. v. New Mexico Taxation & Revenue Department | green | “to prevent evasion of the gross receipts tax and to aid in its administration, it is presumed that all receipts of a person engaging in business are subject to the gross receipts tax.” | 4 |
| 4 | Wing Pawn Shop v. Taxation & Revenue Department | green | “a tax statute must also be given a fair, unbiased, and reasonable construction, without favor or prejudice to either the taxpayer or the state, to the end that the legislative intent is effectuated and the public interests to be subserved thereby are furthered.” | 3 |
| 5 | Chevron U.S.A., Inc. v. State Ex Rel. Department of Taxation & Revenue | green | “agency regulations that interpret statutes and are promulgated under statutory authority are presumed proper.” | 3 |
| 6 | A&W Rests., Inc. v. Taxation & Revenue Dep't of N.M. | green | “the meaning of language used in a statute is a question of law that we review de novo.” | 3 |
A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.