admin@sks.com

04/30/1996 96-16 Section 7-9-69 - affiliated corporation does not mean limited partnership or other non-corporate entities Back to Tax Decisions & Orders

04/26/1996 96-14 Federal vs. Indian Preemption - Construction of hospital for agency of US on Navajo Land Back to Tax Decisions & Orders

04/24/1996 96-15 Federal Retirement Benefits - Penalty & Timely filing of Claims for Refund Back to Tax Decisions & Orders

04/22/1996 96-13 Denial of Claim for Refund – Receipt of NTTC Back to Tax Decisions & Orders

04/18/1996 96-12 Discount membership books vs. membership services and burden of proof Back to Tax Decisions & Orders

03/28/1997 96-10 Penalty & Interest Inclusion of Lump Sum Distributions Back to Tax Decisions & Orders

03/28/1996 96-11 Presumption of Correctness of Assessment when Books and Records not provided. Back to Tax Decisions & Orders

03/26/1996 96-09 Tax Settlement Agreements require Attorney General Approval to be enforceable and create Estoppel. Nexus agreements do not compromise assessed taxes Back to Tax Decisions & Orders

02/20/1996 96-08 Definition of residency Back to Tax Decisions & Orders

02/17/1996 96-07 Inclusion of Military Retirement Benefits as NM Income Subject to Taxation of a NM Resident? Back to Tax Decisions & Orders