1996

Zia Printing

07/22/1996 96-19 Penalty and Interest on non-filed CRS-1 return. Back to Tax Decisions & Orders

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Robert & Marilyn Davidson

07/12/1996 96-18 Section 7-1-67 – Interest on income tax returns where TP failed to file. [Lack of knowledge] Back to Tax Decisions & Orders

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Bookbinders of New Mexico, Inc.

07/03/1996 96-17 Sale of Service vs. Sale of Tangible Personal Property & Extending Assessment Period beyond 3 years - Bookbinding is predominately a service; Extending assessment period was warranted under Section 7-1-18(D) Back to Tax Decisions & Orders

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Frank E. Ruybalid

03/28/1997 96-10 Penalty & Interest Inclusion of Lump Sum Distributions Back to Tax Decisions & Orders

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Robert & Carol Welsh

03/28/1996 96-11 Presumption of Correctness of Assessment when Books and Records not provided. Back to Tax Decisions & Orders

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