Tax Decisions & Orders

08/12/1997 97-30 TP claimed that the department should pay interest on a claim of investment credit – from the time the application was made to when it was approved. Protest denied. Back to Tax Decisions & Orders

08/04/1997 97-29 TP claimed that they were not negligent for filing a late payment (special payment method) and penalty should not be imposed. TP also protested the assessment of interest when the payment was only one day late. Protest denied Back to Tax Decisions...

07/27/1997 97-28 TP denied certain deductions upon audit for accepting incorrect NTTC’s and in some cases no NTTC’s. TP claimed that they were not negligent for the following reasons: 1)they were not aware of the law’ 2) prior business practice; 3) false information...

07/16/1997 97-27 TP claims his wages were improperly subject to NM income tax. Protest denied. Back to Tax Decisions & Orders

07/16/1997 97-26 TP claimed that his services were performed on “Indian county” and therefore exempt from the gross receipts tax. The property is not “Indian country” as defined in 18 U.S.C. §1151. Protest denied. Back to Tax Decisions & Orders

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