04/22/1996 96-13 Denial of Claim for Refund – Receipt of NTTC Back to Tax Decisions & Orders
Tax Decisions & Orders
Entertainment Publications, Inc.
04/18/1996 96-12 Discount membership books vs. membership services and burden of proof Back to Tax Decisions & Orders
Frank E. Ruybalid
03/28/1997 96-10 Penalty & Interest Inclusion of Lump Sum Distributions Back to Tax Decisions & Orders
Robert & Carol Welsh
03/28/1996 96-11 Presumption of Correctness of Assessment when Books and Records not provided. Back to Tax Decisions & Orders
Johnson & Johnson and Affiliates
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
Hannibal H. & Jean A. Madden
02/20/1996 96-08 Definition of residency Back to Tax Decisions & Orders
John C. Schuller
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
Franklin E. & Shirley J. Niles
02/15/1996 96-06 Interest on Non-receipt of PIT Timely Payment Back to Tax Decisions & Orders
BTA Oil Producers
01/31/1996 96-05 Statute of Limitations on Claims for Refunds – Overpayment vs. Late Payment of Tax Back to Tax Decisions & Orders
Mountain States Contracting, Inc.
01/23/1996 96-04 Denial of Claim for Refund - Construction vs. Sale of Tangible Personal Property Back to Tax Decisions & Orders