1. All NM Taxes
  2. Tax Decisions & Orders

Tax Decisions & Orders

Gutierrez Aggregate Systems LLC

07/27/2016 16-40 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012.  On May 2, 2016, the Taxpayer filed a protest.  In 2012, the Taxpayer...

read more

Luis M. Fernandez

07/27/2016 16-41 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012.  On May 2, 2016, the Taxpayer filed a formal protest.  During the...

read more

Tiller Design

07/21/2016 16-38 On November 3, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.  On January 29, 2016, the Taxpayer protested the assessment. ...

read more

Kristin Ericksen

07/15/2016 16-37 On November 18, 2015, the Department denied the Taxpayer’s request to transfer a portion of her sustainable building credit to another person.  On January 6, 2016, the Taxpayer filed a protest to the denial.  In 2009 and 2010, the...

read more

Professional Services Company

07/12/2016 16-36 On February 5, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods ending December 31, 2008 and December 31, 2009.  These assessments were a result of a mismatch...

read more

Yates Petroleum Corporation

07/06/2016 16-35 On March 17, 2016, the Department assessed the Taxpayer for oil and gas tax, penalty and interest for the return filed on February 24, 2016.  On April 8, 2016, the Taxpayer filed a protest of the assessment.  On May 23, 2016, the Taxpayer...

read more

Yellowhouse Machinery Company

06/30/2016 16-33 On December 10, 2015, the Taxpayer applied for a refund of gross receipts tax for the tax period from January 1, 2012 through December 31, 2012.  On December 21, 2015, the Department denied the refund because the Taxpayer’s receipts were...

read more

General Design and Construct

06/29/2016 16-32 On January 14, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2012.  On February 12, 2016, the Taxpayer protested the...

read more

Capacity Builders, Inc.

06/28/2016 16-31 On September 14, 2009, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from March 31, 2004 through March 31, 2008.  The Taxpayer was also assessed for withholding tax, penalty and interest.  The...

read more

Kinsey Construction

06/27/2016 16-30 On January 20, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2011 and December 31, 2012.  On February 1, 2016, the Taxpayer protested the...

read more