1996

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

02/20/1996 96-08 Definition of residency Back to Tax Decisions & Orders

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

02/15/1996 96-06 Interest on Non-receipt of PIT Timely Payment Back to Tax Decisions & Orders

01/31/1996 96-05 Statute of Limitations on Claims for Refunds – Overpayment vs. Late Payment of Tax Back to Tax Decisions & Orders

01/23/1996 96-04 Denial of Claim for Refund - Construction vs. Sale of Tangible Personal Property Back to Tax Decisions & Orders

01/17/1996 96-03 Interest Accrual on Revenue Agent Report Back to Tax Decisions & Orders

01/04/1996 96-02 Interest Accrual While in Protest Back to Tax Decisions & Orders

01/04/1996 96-01 Special Payments Penalty and Interest Back to Tax Decisions & Orders