07/02/1997 97-25 Schedule C tapematch - Gross receipts tax on commissions; TP claims the tax has already been paid. Tap claims unfair treatment of employee vs. independent contractor. Protest denied. Back to Tax Decisions & Orders
07/01/1997 97-24 TP did not have current series NTTC’s to support deductions. Equipment was purchased without tax and used in the business. Gross receipts tax where a valid NTTC was not obtained. Compensating tax has been adjusted to exclude one piece of equipment....
06/19/1997 97-23 TP challenged the application of the Petroleum Products Loading Fee to gallons placed into fuel supply tanks in NM but burned in vehicles outside NM. TP revised his protest and claimed the fee did not apply to him since he was an instrumentality of...
06/09/1997 97-22 TP failed to file a NM return since the income was earned on an Indian reservation. TP challenges interest since he acted on good faith. Protest denied. Back to Tax Decisions & Orders
06/09/1997 97-21 TP failed to amend their NM state return after amending their federal return. Penalty was abated, interest is due. Protest denied. Back to Tax Decisions & Orders
06/05/1997 97-17 TP argues that a Type 6 or 4 NTTC is acceptable for the sale of traffic control devices and signs to contractors who are working on a project which will ultimately be sold to the Highway Dept. Protest denied. Back to Tax Decisions & Orders
05/19/1997 97-19 TP entered into an installment agreement but failed to provide security and the department placed a lien on the property - Protest denied. TP did not file a timely protest to challenge the assessments underlying the lien. Back to Tax Decisions &...
05/19/1997 97-20 Gross receipts tax on services to the Postal Service by a contract mail carrier. Penalty and Interest abated prior to the issuance of the assessment. Back to Tax Decisions & Orders
05/08/1997 97-18 TP did not make a claim for refund within the allowed amount of time under 7-1-26(B) - Protest Denied. Back to Tax Decisions & Orders
04/30/1997 97-16 Schedule C assessment - Hauling in interstate commerce and employee vs. independent contractor – TP was determined to be an employee based on control exercised by payor. Back to Tax Decisions & Orders