09/09/2020 20-13 On October 9, 2019, the Department issued a notice of assessment for gross receipts taxes for reporting periods from January 1, 2012 to December 31, 2016. On November 1, 2019, the taxpayer filed a timely protest with the Department. The Taxpayer...
08/26/2020 20-12 On August 2, 2019 and July 1, 2019, the Department issued return adjustment notices to the taxpayer for tax years 2016, 2017 and 2018. On August 2, 2019, the Taxpayer filed a timely protest with the Department. The Taxpayer argued that for the tax...
07/23/2020 20-11 Elite Well Services LLC On July 10, 2018, the Department denied the Taxpayer’s claim for refund of $3,287,058.23 for a high wage tax credit. On October 9, 2018, the Taxpayer filed a formal protest of the denial. Since there was no genuine dispute as...
05/12/2020 20-10 On December 27, 2017, the Department assessed the Taxpayer for $1,620,689 in gross receipts tax, penalty and interest. On March 27, 2018, the Department received the Taxpayer’s protest of the assessment. Among issues to be decided in the case were...
05/11/2020 20-09 On August 13, 2019, the Department issued an assessment to the Taxpayer for weight distance tax, late payment penalty and interest, and an additional weight distance penalty for not reporting mileage in New Mexico. On August 27, 2019, the Taxpayer...
04/24/2020 20-08 On May 4, 2018, the Department issued a denial of the Taxpayer’s application for a film production credit for the tax years 2015 and 2016. On August 1, 2018, the Taxpayer filed a formal protest of the denial of its applications. The issue to be...
04/13/2020 20-07 On April 30, 2019, the Department issued a return adjustment notice denying the refund request on the Taxpayer’s personal income tax return and instead assessed tax in the amount of $328.31. On July 29, 2019, the Taxpayer submitted a formal protest...
03/06/2020 20-06 On August 29, 2017, the Department denied the Taxpayer’s application for refund for gross receipts tax in the total amount of $1,325,343.10. On or about November 22, 2017, Taxpayer submitted a formal protest on the denial. At issue in the protest was...
02/25/2020 20-05 On June 14, 2019, the Department assessed the Taxpayer for $203 in gross receipts tax penalty and interest after having determined that gross receipts tax had not been paid on business income reported on the Taxpayer’s federal return. On June 28,...
02/07/2020 20-04 On April 27, 2017, the Department assessed the Taxpayer for $1,101,453.53 in gross receipts tax, penalty and interest. On July 24, 2017, the Taxpayer filed a formal protest. The issues to be decided in the protest were whether the Taxpayer was...