liability. On appeal, Elliott argues that in addition to the numerous theories supporting Appellees’ liability for underpayment of royalties, Elliott can proceed independently under the Payment Act. The State of New Mexico, as amicus curiae, supports Elliott’s argument, declaring that by requiring Elliott to “have an independent contract or tort claim in order to proceed under the Payment Act, the District Court has fabricated a limitation upon the availability of the Payment Act to injured payees which the Legislature clearly did not intend, and has emasculated the remedial nature of the Payment Act.” Elliott cites to no legal authority for its position that the Payment Act supplies an independent statutory basis for relief. Cf. Phillips v. Calhoun, 956 F.2d 949, 954 (10th Cir.1992) (<HOLDING>). Although the State provides a more extensive
holding that the governments failure to argue harmless error results in a waiver of the argument holding that partys failure to develop issue in argument section constitutes waiver of issue holding that failure to develop a legal argument supporting a claim results in waiver of the claim holding failure to brief argument constitutes waiver recognizing that failure to develop claim on appeal constitutes waiver