Tax Decisions & Orders

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...

04/21/1998 98-22 TP argued that as a subcontractor they were not responsible for paying the GRT and requiring them to do so would be “double taxation”. TP also argued that they relied on their accountant for tax advice. Protest denied. Back to Tax Decisions &...

04/17/1998 98-20 TP was denied a refund because the statute of limitations for claiming the refund had expired. TP argued that the department’s failure to advise taxpayers on how the petroleum products loading fee is applied should stop the department from denying the...

04/17/1998 98-20 TP was denied a refund because the statute of limitations for claiming the refund had expired. TP argued that the department’s failure to advise taxpayers on how the petroleum products loading fee is applied should estop the department from denying...

04/17/1998 98-21 TP claimed that she was an employee and that her receipts were wages and exempt under Section 7-9-17. TP argued that there would be a double taxation if she were assessed for the GRT on her receipts. Protest denied. Back to Tax Decisions &...

04/14/1998 98-19 TP argued that he was a partner to a partnership and his receipts were distributions of partnership profits and not subject to the GRT. TP also argued that he was selling construction services which were deductible under 7-9-52 and that to deny this...

04/10/1998 98-18 TP was engaged in business in NM as a Chiropractor. The TP had retired his CRS registration number some years ago and had not reported or paid gross receipts tax or income tax on his receipts or income from performing chiropractic services. The...

04/06/1998 98-17 TP claimed that he was an employee and therefore his income was exempt from GRT. TP also argued that since he relied on advice from a department employee and that it took three years to receive an assessment that the department should be estopped from...

04/02/1998 98-16 TP received a 5% or receipts royalty payment and 4% of receipts advertising fee from its NM franchisees upon which the department assessed gross receipts tax. TP argued that as an out-of-state corporation, it was neither engaged in business in NM nor...