Decisions & Orders
Decision & Orders (D&O) are written statements to implement a decision after an administrative hearing with the Administrative Hearings Office (AHO).
D&O are the result of a timely filed protest (Section 7-1-24 NMSA 1978) that cannot be resolved informally between the taxpayer and the New Mexico Taxation and Revenue Department (Tax & Rev) that is sent to hearing with the AHO. Within 30 days after the hearing, the AHO hearing officer issues a D&O in writing to Tax & Rev and the taxpayer that includes:
(1) an order granting or denying the relief requested or granting or denying a part of the relief requested, as appropriate.
(2) findings of fact and law and a thorough discussion of the reasoning used to support the order with citations to the record and applicable law.
(3) information on the right to appeal the D&O to the court of appeals within 30 days after the date of the decision and of the consequences of a failure to appeal. Appeals are decided based on the evidence and arguments presented at the administrative hearing (Section 7-1-25 NMSA 1978).
Starting July 1, 2015, the AHO was no longer administratively tied to Tax & Rev (Section 7-1B-1 through 7-1B-10 NMSA 1978).
Disclaimer: A Decision & Order pertains to a specific set of facts and law for a specific taxpayer. A Decision & Order does not establish legal precedent or policy followed or applied by Tax & Rev.
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Luis M. Fernandez
07/27/2016 16-41 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012. On May 2, 2016, the Taxpayer filed a formal protest. During the period in...
Tiller Design
07/21/2016 16-38 On November 3, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012. On January 29, 2016, the Taxpayer protested the assessment. The...
Kristin Ericksen
07/15/2016 16-37 On November 18, 2015, the Department denied the Taxpayer’s request to transfer a portion of her sustainable building credit to another person. On January 6, 2016, the Taxpayer filed a protest to the denial. In 2009 and 2010, the Taxpayer engaged in...
Professional Services Company
07/12/2016 16-36 On February 5, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods ending December 31, 2008 and December 31, 2009. These assessments were a result of a mismatch the...
Yates Petroleum Corporation
07/06/2016 16-35 On March 17, 2016, the Department assessed the Taxpayer for oil and gas tax, penalty and interest for the return filed on February 24, 2016. On April 8, 2016, the Taxpayer filed a protest of the assessment. On May 23, 2016, the Taxpayer filed a...
Yellowhouse Machinery Company
06/30/2016 16-33 On December 10, 2015, the Taxpayer applied for a refund of gross receipts tax for the tax period from January 1, 2012 through December 31, 2012. On December 21, 2015, the Department denied the refund because the Taxpayer’s receipts were not...
General Design and Construct
06/29/2016 16-32 On January 14, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2012. On February 12, 2016, the Taxpayer protested the Department’s...
Capacity Builders, Inc.
06/28/2016 16-31 On September 14, 2009, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from March 31, 2004 through March 31, 2008. The Taxpayer was also assessed for withholding tax, penalty and interest. The Taxpayer...
Kinsey Construction
06/27/2016 16-30 On January 20, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2011 and December 31, 2012. On February 1, 2016, the Taxpayer protested the Department’s...
Tucson Electric Power Company
06/24/2016 16-29 On December 19, 2014, the Taxpayer applied for a refund of compensating tax for the period July 1, 2011 through December 31, 2011. On June 17, 2015, the Department denied the claim for refund, initially because a managed audit was performed for that...
Vidia Wesenlund
06/21/2016 16-28 On January 31, 2015, the Department mailed the Taxpayer a Notice of Limited Scope Audit commencement for tax years 2008 through 2011. The Taxpayer was audited through the Department’s Schedule C mismatch program with the Internal Revenue Service. It...
Luscous Music
06/17/2016 16-27 On December 9, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2011. On January 12, 2016, the Taxpayer prepared a letter of protest, which...
Mobile Blood Services
06/14/2016 16-26 On March 10, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2009 through May 31, 2015. The Taxpayer was also assessed for withholding tax, penalty and interest. The...
M & M Stores, Inc.
06/07/2016 16-25 On October 1, 2015, the Department issued five assessments to the Taxpayer. On October 8, 2015, the Department issued an additional nine assessments to the Taxpayer. Each of the fourteen assessments were for gross receipts tax, penalty and interest...
MANS Construction Company
06/06/2016 16-24 On November 10, 2015, the Department denied the Taxpayer’s claim for refund for CRS taxes for the reporting period ending October 31, 2012. On December 8, 2015, the Taxpayer protested the Department’s denial. As grounds for the protest, the Taxpayer...
S.J. Tile
06/02/2016 16-23 On March 28, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the tax periods ending December 31, 2008 and December 31, 2009. The Taxpayer filed a protest to the assessments on April 24,...
S.J. Tile
10/27/2016 16-50 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012. The Taxpayer filed a protest to the assessment on May 20, 2016. On March 21,...
Jimmy Stuart
05/31/2016 16-22 On December 11, 2015, the Department assessed the Taxpayer for withholding tax, penalty and interest for the CRS reporting periods between January 1, 2010 and December 31, 2012. On February 15, 2016, the Taxpayer protested the assessment. In his...
Emcore Solar New Mexico, LLC
05/26/2016 16-21 On December 18, 2013, the New Mexico Environment Department granted the Taxpayer a Certificate of Eligibility for the Taxpayer’s qualified generating facility. The Taxpayer is listed as the only financial entity holding an interest in its qualifying...
Robert G. Hooper
05/25/2016 16-20 On October 26, 2015, the Department denied the Taxpayer’s October 16, 2015 submission of a protest related to three assessments dated February 9, 2015. On November 10, 2015, the Taxpayer submitted a protest of the Department’s denial. On February 9,...