N.M. Stat. » Chapter 72 — Water Law
New Mexico Statutes

N.M. Stat. § 72-17-3 (2026)

Decision of board or governing body final

✓ current as of May 2026
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The action and decision of the board as to all matters passed upon by it in relation to any action, matter or thing provided herein shall be final and conclusive unless arbitrary, capricious or fraudulent.

History: 1953 Comp., § 75-38-3, enacted by Laws 1967, ch. 156, § 3.

Notes of Decisions
Cited in 9 cases, 1955–1975 · leading case: Transamerica Leasing Corp. v. Bureau of Revenue, 450 P.2d 934 (N.M. Ct. App. 1969).
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Transamerica Leasing Corp. v. Bureau of Revenue, 450 P.2d 934 (N.M. Ct. App. 1969). · cites it 5× “324, § 1 (an amendment to § 72-17-3, N.M.S.A.1953 (Repl.Vol. 10, pt.”
United States v. Bureau of Revenue, 531 P.2d 212 (N.M. Ct. App. 1975). · cites it 4× “227, § 4] provided in part: "An excise tax is hereby imposed on the storage, use of other consumption in this *218 state of tangible personal property purchased from a retailer.”
Union Cnty. Feedlot, Inc. v. Vigil, 448 P.2d 485 (N.M. Ct. App. 1968). · cites it 6× “95 § 2 and § 3 (repealed 1966) [hereinafter cited as § 72-17-2 and § 72-17-3, N.M.S.A. 1953]. 1. Acquisition from a retailer.”
McKee v. Bureau of Revenue, 315 P.2d 832 (N.M. 1957). · cites it 4× “The lower Court concluded that title to the tangible personal property when purchased by the contractor for use or incorporation in the work it was doing for the Government passed to the appellant, that the property purchased by appellant is subject to excise tax imposed by…”
Gibbons & Reed Co. v. Bureau of Revenue, 457 P.2d 710 (N.M. 1969). “This is material because § 72-17-3, N.M.S.A., 1953 Comp. (repealed by Ch.”
Edmunds v. Bureau of Revenue, 330 P.2d 131 (N.M. 1958). “It might be explained at this point that, in the normal case of a sale of goods or products by a nonresident vendor to a resident purchaser, the provisions of § 72-17-3, N.M.S.A.1953, which was enacted as chapter 95, Laws of 1939, come into play as follows : “An excise tax is…”
Rowan Drilling Co. v. Bureau of Revenue, 288 P.2d 671 (N.M. 1955). · cites it 4× “§ 72-17-3, which provides: "An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property purchased from a retailer on or after July 1, 1939, for storage, use or other consumption in this state at the rate of two per cent…”
Mescalero Apache Tribe v. Jones, 489 P.2d 666 (N.M. Ct. App. 1971). · cites it 2× “The tax under the old "compensating or use tax" is on tangible personal property, see § 72-17-3, N.M.S.A. 1953 (Repl. Vol. 10, pt.”
Rust Tractor Co. v. Bureau of Revenue, 475 P.2d 779 (N.M. Ct. App. 1970). “This use, as stated, is the incident upon which the compensating tax was imposed [§ 72-17-3, N.M.S.A.1953 (Repl.Vol. 10, Supp.”
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