2015

Strategic Consulting Associates

07/13/2015 15-22 On October 28, 2014, the Taxpayer filed a claim with the Department for a refund of gross receipts taxes for the reporting periods from January 1, 2006 through March 1, 2008.  On November 10, 2014, the Department denied the Taxpayer’s claim for...

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Harold’s Grading and Trucking, Co.

06/29/2015 15-20 On October 30, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest.  The Taxpayer received that notice of assessment on October 31, 2014.  The Taxpayer filed a protest to the assessment postmarked January 30, 2015. ...

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Santa Fe Tow and Emergency Lock & Key

06/29/2015 15-21 The Taxpayers are two companies, one a limited liability company, the other a sole proprietorship, who share a common owner.  On September 12, 2012, the Department assessed one of the Taxpayers for gross receipts tax, penalty and interest for the tax...

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Caleb Dutton Dutton Diesel Repair

06/22/2015 15-19 On February 11, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods of June 30, 2009 through December 31, 2009; April 1, 2010 through December 31, 2010; and April 1, 2011 through December 31,...

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CSW Contractors, Inc.

06/12/2015 15-18 On January 10, 2013, the Taxpayer applied for a refund for gross receipts taxes paid for tax periods May 1, 2012 through September 30, 2012.  The Department granted a partial refund on September 11, 2013.   The reasons provided for the partial denial...

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Magnum Builders of New Mexico, Inc.

05/06/2015 15-16 On November 7, 2008, the Department issued an assessment to the Taxpayer for gross receipts tax, gross receipts tax penalty, gross receipts tax interest, compensating tax, compensating tax penalty, and compensating tax interest for the CRS reporting...

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Gail Stefl

05/05/2015 15-15 On October 29, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period ending on December 31, 2013.  On January 21, 2015, the Taxpayer filed a protest to the assessment.  While the protest was...

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Sharon Ray

04/30/2015 15-14 On September 2, 2014, the Department issued four assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax years ending December 31, 2008, 2009, 2010 and 2011.  The Taxpayer filed a protest to the assessments on October 22,...

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Walt Arnold Commercial Brokerage

04/27/2015 15-13 On November 20, 2014, the Department denied the Taxpayer’s application for a managed audit.   On December 8, 2014, the Taxpayer protested the disqualification.  After the Taxpayer filed a protest, the Department provided a letter stating that the...

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Joseph and Carmen Garcia

04/13/2015 15-12 On October 31, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 1, 2008 through December 31, 2008; January 1, 2009 through December 31, 2009, January 1, 2010 through December 31,...

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