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Tax Decisions & Orders

High Roll Home Furnishings

22-13 On November 20, 2019, the Department issued a Notice of Assessment of Taxes and Demand of Payment for gross receipts tax, penalty, and interest for periods January 1, 2013, to December 31, 2016. The assessment was based on a Schedule C mismatch of income...

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22-10 Tyree Oil Inc

22-10 On July 9, 2020, the Department issued an assessment for weight distance tax for periods in 2014. August 6, 2020, the Taxpayer submitted a formal protest of the assessment. The Taxpayer was located outside the state and used its vehicles to provide services to...

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Sandia Botanicals

22-09 On November 8, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On January 25, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis...

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The Verdes Foundation

22-08 On September 19, 2019, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On November 6, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced...

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New Mexican Natural Medicine Inc

22-07 On July 19, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2010 to 2016 after having performed an audit. On October 12, 2018, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis for...

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New Mexico Top Organics

22-06 On the February 18, 2019, the Department assessed the Taxpayer for corporate income tax for the 2014 through 2016 tax years. On May 15, 2019, the Taxpayer submitted a formal protest. The Taxpayer was in the business of producing and selling cannabis for medical...

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3D Glass Solutions

22-05 On December 31, 2019, the Taxpayer filed an application for the High Wages Jobs Tax Credit for five employees for the qualifying periods between 2014 and 2016. On August 27, 2020, after back-and-forth communication with the Taxpayer the Department partially...

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Michael D. Sue Callaway

22-04 On February 4. 2021, the Department issued a Notice of Assessment and Demand for Payment for personal income tax for the 2017 and 2018 tax year. On February 12, 2021, the Taxpayer filed a timely written protest. The assessments at issue were the result of a...

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