2003

02/17/2003 03-04 Atchison, Topeka and Santa Fe Railway Company (AT&SF) was a railroad company operating in New Mexico in the 1970's.  In 1974, AT&SF entered into an agreement with the Department pursuant to current section 7-4-20 of New Mexico's...

01/29/2003 03-03 The Taxpayer was engaged in the construction business in New Mexico.  In December 2001, the Department assessed the Taxpayer for gross receipts tax, penalty and interest due for the 1999 tax year.  In January 2002, the Taxpayer...

01/16/2003 03-02 The Taxpayer reported his 1999 income from performing paralegal services as business income on Schedule C to his 1999 federal income tax return.  In May 2002, the Department assessed the Taxpayer for gross receipts tax, penalty and...

01/13/2003 03-01 From 1980 until 2000, the Taxpayer was a resident of Texas and worked for the El Paso Police Department.  In 2000, the Taxpayer retired and became a resident of New Mexico.  In February 2001, the El Paso Police Department sent...