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Orders are written statements to implement a decision after a Department administrative hearing. 

A taxpayer may file an appeal with the New Mexico Court of Appeals within 30 days after the date of the decision. Appeals are decided based on the evidence and arguments presented at the administrative hearing. 

All Posts > 1997



Broken Arrow Indian Arts, Inc.

TP claimed that the department should not have assessed penalty on receipts from sales to out-of-state buyers. TP claimed to be non-negligent because they relied on regulation 3 NMAC and Ruling 450-89-10. Protest denied.



Associated Court Reporters, Inc.

TP (two corporate officers) claimed that they were not liable for the amounts deducted and withheld by their corporation that were not paid to the department. Protest denied for one corporate officer and granted and denied in part for the other corporate officer.



Dairy Construction, Inc.

TP claimed a 50% deduction under Section 7-9-62 for the sale of agricultural implements. The deduction was denied but penalty was abated based on the department’s previous approval of a refund on the same facts. Protest granted in part and denied in part.



Tafoya’s ?Store

TP was assessed GRT which resulted from a C-SPAN tape match. TP was unable to provide any information that would explain the discrepancy between state and federal reporting because her deceased husband handled all of the paperwork pertaining to the business. Protest denied.



Dawson Surveys, Inc.

TP was issued a Type 7 NTTC for the performance of construction staking services and claimed the deduction under Section 7-9-52. Upon audit the deductions were disallowed. Protest granted.



Kerry D. & Kathy L. Shahan

TP claimed that the department could not determine what their federal adjusted gross income was independently of what was reported to the IRS. TP also claimed that they were non-resident aliens of the US and that the IRS had no authority to enforce the Internal Revenue Code. Protest denied.



Wayne F. Weaver

TP believes that the amount of his receipts are so minimal that they should not be subject to the gross receipts tax. TP also feels that it is unfair to tax him (independent contractor) differently than an employee. Protest denied.



Jorge Midon

TP received an assessment for GRT which resulted from a Schedule C tape match. TP claimed that he was not engaged in business and that his sales were isolated and occasional. Protest denied.



Southwest Gin Service and Supply

TP claimed that they did not have sufficient nexus in NM for the gross receipts tax to be imposed. Protest denied.



Jesse C. & Shirley Orr

TP claimed that the imposition of the gross receipts tax on their commissions was a “double taxation” and that their receipts were received in a disclosed agency capacity. TP also argued that they were not negligent for the purposes of Section 7-9-69. Protest denied in part and granted in part.



Done-Rite Detail

TP claimed their services were being resold and were 100% deductible. Sufficient documentation to claim a deduction could not be produced for most of the transactions. When a Type 5 NTTC was produced the requirements under 7-9-48 were not met. Protest denied.



Jerry Anaya, Sr.

TP argued that interest should not be assessed on the amount of tax due because of the length of time it took the department to assess the tax. Protest denied.



Kerry and Kathy Shahan

TP argues that imposing the compensating tax on the purchase of a mobile home purchased out-of state is a violation of their constitutional right to establish a home. Protest denied.



Don Bass

TP argues that his wages are not subject to federal income tax or NM income tax. TP is not entitled to a refund of the taxes withheld from this wages. Protest denied.




TASC, Inc.

TP failed to prove that the services being performed were not R&D services and that the product was not initially used in NM. The receipts are subject to the GRT. The TP is also liable for CIT. Protest denied.


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