Tax Decisions & Orders

Incorrectly assigned number and no merits decision issued.

Incorrectly assigned number and no merits decision issued.

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...

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...

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...

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...

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...

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...

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...

22-03 On February 4, 2021, the Department issued an assessment to the Taxpayer for personal income tax for tax year 2016. On February 26, 2021, the Taxpayer submitted a formal protest of the assessment. The Taxpayer, after having lived in New Mexico for many years,...