05/27/1998 98-31 TP, a licensed contractor, constructed three homes, lived in them for a short period of time and then sold them. TP protested the assessment of gross receipts tax, arguing 1) the sales were isolated and occasional; 2) because he paid gross receipts...
05/26/1998 98-32 TP was assessed gross receipts tax upon commissions received as a commodities futures broker. Taxpayer argued that imposition of tax was barred because commodities futures trades were transactions in interstate commerce and because the comprehensive...
05/26/1998 98-30 TP claimed a refund for an overpayment of corporate income taxes that were offset against a prior tax liability of penalty & interest for late estimated payments. TP argued that the penalty & interest was not due under the provisions of...
05/18/1998 98-29 TP failed to pay the gross receipts tax on income earned as an independent contractor based on incorrect advice from an accountant. TP claimed that the assessment of interest would create a financial hardship for her. Protest denied. Back to Tax...
05/15/1998 98-28 P had not understood that she was subject to gross receipts tax and did not pay it for that reason. TP requested relief from assessment of gross receipts tax, penalty and interest in return for her agreement to pay future taxes after date of...
04/29/1998 98-27 TP argued that the gross receipts on his commissions were unfair. TP also claims that he should not be assessed for penalty and interest because the department did not notify him in a timely manner and that paying it would create a hardship. Protest...
04/27/1998 98-26 TP argued that the assessment of penalty & interest was excessive and that it should only be assessed for criminal activity. TP also argued that the department did not make an effort to provide her with accurate information. Protest denied. Back...
04/24/1998 98-25 TP argued that he was unaware that his withholding taxes were unpaid and that the department’s assessments were based on incorrect information. TP also argued that the department should have notified him in a timely manner. Protest denied. Back to Tax...
04/23/1998 98-24 TP argued that the NM Legislature intended the 1997 amendment to 7-9-43 to be retroactive. TP also claimed that they were not negligent. Protest denied. Back to Tax Decisions & Orders
04/22/1998 98-23 TP was assessed for penalty for late reporting and payment of taxes using a special payment method required under Section 7-1-13.1. TP argued that they should not be considered negligent because they made a good faith effort to comply with statutory...