Opinion No. 57-327
December 23, 1957
TO: Manuel A. Armijo, Director, New Mexico Veterans' Service Commission, P. O. Box 1723, Santa Fe, New Mexico
QUESTION
QUESTION
Does a person who has received a "Blue" discharge qualify for the tax exemption provided by § 72-1-13, N.M.S.A, 1953 Compilation?
CONCLUSION
No.
OPINION
ANALYSIS
A "Blue" discharge was provided for by AR 615-360, 1942, and is generally defined as a:
"form of discharge formerly given when service was not honest and faithful, when a character rating was 'fair' or 'poor,' or when a dishonorable discharge could not be given." Special Regs. 320-5-1, Dictionary of U.S. Army terms.
The equivalent of the "Blue" discharge today is an Undesirable Discharge, found in AR 635-208, which was held in Attorney General's Opinion No. 57-271 as disqualifying for purposes of the exemption herein considered.
Accordingly, it is our opinion that a person awarded a "Blue" discharge does not qualify for a "Soldier's" exemption.