1995

11/22/1995 95-10 Presumption of Correctness of Department Assessment and Responsibility of TP to Maintain Adequate Records Back to Tax Decisions & Orders

10/05/1995 95-08 Interest Continues to Accrue Until Tax is Paid - Regardless of any Delays in Assessing. Back to Tax Decisions & Orders

09/21/1995 95-09 Confidentiality in Relation to Inspection of Public Records Act and a “Working Interest Owner” Back to Tax Decisions & Orders

09/15/1995 95-07 Definition of Reimbursements vs. Gross Receipts Back to Tax Decisions & Orders

08/30/1995 95-06 Tax due on Sale of Service to a Federal Agency Back to Tax Decisions & Orders

08/21/1995 95-05 Penalty & Interest for Failure to Properly Pay Taxes Due under Special Payment Method Back to Tax Decisions & Orders

08/15/1995 95-04 Computation of Interest for Failure to Pay Tax is Due. Failure for NM to Catch error does not Reduce Liability Back to Tax Decisions & Orders

05/23/1995 95-03 What Constitutes Registration of Contract for Coal Surtax Exemption Back to Tax Decisions & Orders

04/12/1995 95-02 Definition of “Special Mobile Equipment” as a “Vehicle” Back to Tax Decisions & Orders

01/17/1995 95-01 Inclusion of Income Earned out of state by a NM Resident Back to Tax Decisions & Orders