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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 > 1996

03/28/1997

96-10

Frank E. Ruybalid

Penalty & Interest Inclusion of Lump Sum Distributions


12/30/1996

96-30

Quality Inn

Leasing of Liquor License - Lease Receipts do not fairly represent market value; TP received consideration in excess of actually monies received; TP’s protest Denied.


12/26/1996

96-29

Steven R. Bone

Schedule C matching - TP in the remodeling business; TP protested Penalty & Interest; TP was negligent and was late in paying GRT - Penalty & Interest due.


12/16/1996

96-27

TECO Investments, Inc. & Chino Mines Co.

Assessment of tax for leasing equipment employed in NM [TECO] & Denial of Claim for refund-prior years [Chino]; [TECO] argues equitable recoupment of taxes paid by Chino {1988-1991} – Commerce Clause & Penalty & Interest [Chino] argues equitable recoupment of compensating tax for prior years {1988-1991}; Both protests Denied in full.


12/16/1996

96-28

McClintock Paper, Inc.

TP argues use of Judgemental Sampling or non-Statistical Sampling is invalid & Penalty/Interest; Protest denied - TP failed to establish assessment or method utilized was incorrect & Penalty/Interest were due.


11/13/1996

96-26

Roadrunner Industrial Works, Inc.

Penalty & Interest for acceptance of NTTC’s for leasing of equipment to contractors / government; Penalty not due - TP not negligent; Interest remained due.


11/04/1996

96-25

Hydro Clean

Claim for Refund - Penalty/Interest; Failure to inquire about GRT does not preclude the assessment of penalty and interest for failure to file and pay GRT.


10/28/1996

96-24

Quantum Corporation

Gross Receipts Tax – rental of real property or granting of a license to use; equipment rental; is TP an agent; validity of assessment for 6 year statute of limitation; Penalty; DECISION - agreements are not for rental of real property-receipts were for granting a license to use; equipment rental receipts are taxable; TP not an agent; assessment was valid and due; Penalty abated - TP not negligent.


09/27/1996

96-23

Central Resources, Inc.

Natural Gas Processors Tax – TP as interest owner is subject to NGPT; removal of carbon dioxide is processing; NGPT is applied to both the natural gas and any byproducts


08/29/1996

96-22

Central Valley Electric Cooperative, Inc.

Property Tax Code – Market value of raw land - methods for valuing property - rebuttal of presumption of correctness - allowed comparable sales to determine market value


08/16/1996

96-21

McDonnell Douglas Aerospace Services, Co.

NTTC - failure to provide proof that TP was in possession of timely certificate. NTTC law prior to 7/1/92 was repealed with change in statute by Laws 1992, Chapter 39, Section 3.


08/07/1996

96-20

Jezlaine, Ltd.

Offset of Investment Credit against Penalty and Interest due on compensating tax liability.


07/22/1996

96-19

Zia Printing

Penalty and Interest on non-filed CRS-1 return.


07/12/1996

96-18

Robert & Marilyn Davidson

Section 7-1-67 – Interest on income tax returns where TP failed to file. [Lack of knowledge]


07/03/1996

96-17

Bookbinders of New Mexico, Inc.

Sale of Service vs. Sale of Tangible Personal Property & Extending Assessment Period beyond 3 years - Bookbinding is predominately a service; Extending assessment period was warranted under Section 7-1-18(D)


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