2006

06/22/2006 06-11 Dell Catalog Sales L.P. (“DCSLP”), a Texas limited partnership with no offices, stores, employees or sales agents in New Mexico, sells computers and related products to New Mexico consumers via mail and the...

06/19/2006 06-10 The Taxpayer is registered with the Department for payment of gross receipts, compensating, and withholding taxes.  Because the Taxpayer’s average monthly tax payment exceeded $25,000, the Taxpayer was required to use one...

05/09/2006 06-09 The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s.  Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer’s family remained in the...

05/08/2006 06-08 The Department conducted a field audit of the taxpayer, which is in the business of painting airplanes.  The auditor found that the taxpayer had not reported or had inappropriately deducted receipts from sixteen customers.  The...

05/01/2006 06-07 In 1991, Wal-Mart transferred its trademarks and tradenames to WMR, Inc., a wholly-owned subsidiary with its principal place of business in Delaware.  WMR then granted Wal-Mart a license to use the trademarks at its retail stores within...

05/01/2006 06-06 In 2002, the taxpayers filed timely 2001 state and federal income tax returns.  In 2003, the IRS informed the taxpayers of an error in their return, resulting in additional tax.  Although the taxpayers’...

04/19/2006 06-05 Due to marital difficulties with his wife, the taxpayer did not have access to the records needed to file his 1997 personal income taxes until 2002.  At that time he filed his New Mexico return showing a refund.  The Department...

03/22/2006 06-04 The taxpayer’s accountant filed the taxpayer’s CRS return electronically using the Department’s CRS-Net system.  Payment was made using an electronic check.  The...

02/01/2006 06-03 Following a field audit, the Department assessed the taxpayer for gross receipts tax, compensating tax, penalty, and interest.  The taxpayer protested the assessment of penalty, claiming that its failure to pay tax was not due to...

01/23/2006 06-02 The taxpayers were physically present in New Mexico for more than 185 days in 2003, before moving to the state of Washington.  On their 2004 New Mexico personal income tax return, the taxpayers excluded from the income listed on Form PIT-B...