- All NM Taxes
- Decisions & Orders
Explore Section & Events
All NM Taxes
- Economic & Statistical Information
- Overview
- Gross Receipts Taxes
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- Combined Fuel Tax Distribution Reports (CFT)
- Personal Income Tax Reports
- Corporate Income Tax Reports
- Property Tax Reports
- Oil Natural Gas & Mineral Extraction Taxes
- Motor Vehicle Taxes & Fees
- Other Reports
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.
Click on “READ MORE” to show content and download link.
If you are unable to download a file in a hyperlink right click the hyperlink and click “open link in new tab”or open from the files below.
If the folders are not displayed or you are having any issues with file links and/or sharing URLs clear your browser cache or refresh your browser by pressing Ctrl-F5.
Sandia Botanicals
Apr 7, 2022
22-09 On November 8, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On January 25, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis...
The Verdes Foundation
Apr 5, 2022
22-08 On September 19, 2019, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On November 6, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced...
New Mexican Natural Medicine Inc
Mar 30, 2022
22-07 On July 19, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2010 to 2016 after having performed an audit. On October 12, 2018, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis for...
New Mexico Top Organics
Mar 30, 2022
22-06 On the February 18, 2019, the Department assessed the Taxpayer for corporate income tax for the 2014 through 2016 tax years. On May 15, 2019, the Taxpayer submitted a formal protest. The Taxpayer was in the business of producing and selling cannabis for medical...
3D Glass Solutions
Feb 28, 2022
22-05 On December 31, 2019, the Taxpayer filed an application for the High Wages Jobs Tax Credit for five employees for the qualifying periods between 2014 and 2016. On August 27, 2020, after back-and-forth communication with the Taxpayer the Department partially...
Michael D. Sue Callaway
Feb 17, 2022
22-04 On February 4. 2021, the Department issued a Notice of Assessment and Demand for Payment for personal income tax for the 2017 and 2018 tax year. On February 12, 2021, the Taxpayer filed a timely written protest. The assessments at issue were the result of a...
Michael Miller
Feb 11, 2022
22-03 On February 4, 2021, the Department issued an assessment to the Taxpayer for personal income tax for tax year 2016. On February 26, 2021, the Taxpayer submitted a formal protest of the assessment. The Taxpayer, after having lived in New Mexico for many years,...
David Baldridge
Feb 10, 2022
22-02 On August 5, 2020, the Taxpayer was assessed gross receipts tax for periods in 2017. On November 3, 2020, the Taxpayer submitted a formal protest of the assessment to the Department. The Taxpayer, who lived in Albuquerque, worked as an independent contractor for...
Michael L Hughes
Feb 7, 2022
22-01 On February 1, 2021, the Department assessed the Taxpayer for personal income tax for the 2015 and 2016 tax years. On February 26, 2021, the Taxpayer filed a timely written protest. The Taxpayer worked as a technician for an automotive company that, after having...
Marcos and Cristina Rayas
Jan 4, 2022
21-28 On September 28, 2020, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 2014. On October 28, 2020, the Taxpayer submitted a timely protest of the assessment. In 2014, while living and working in...
Harvie and Mary Beavers
Dec 27, 2021
21-27 On March 3, 2020, the Department issued a return adjustment notice to the Taxpayer for a 2019 personal income tax return, which denied a credit claimed for taxes paid to another state. On March 6, 2020, the Taxpayer protested the adjustment notice. The Taxpayer,...
Inn of the Anasazi
Dec 26, 2021
21-26 On October 2, 2020, the Department issued the Taxpayer an account balance notice indicating penalty due because of the late filing and payment of gross receipts tax. On October 18, 2020, the Taxpayer responded with a formal protest of the penalty. The Taxpayer,...
XTO Energy Inc
Dec 17, 2021
21-25 On July 16, 2020, the Department assessed the Taxpayer penalty for filing its oil and gas severance tax return late. On October 12, 2020, the Taxpayer filed a timely protest. The Taxpayer requested abatement of the penalty due to non-negligence because the...
Roy A Charletta
Dec 15, 2021
21-24 On March 1, 2021, the Department denied the Taxpayer’s personal income tax refund request for 2013. On March 31, 2021, the Taxpayer filed a timely protest of the denial. In 2018 the Taxpayer, who is a resident of New York, discovered that his employer had been...
Lighthouse Entertainment (Daniel Dawes)
Nov 10, 2021
11/10 21-23 On June 9, 2020, the Department assessed the Taxpayer for gross receipts tax for periods from 2012 through 2016. On September 8, 2020, the Taxpayer filed a timely written protest to the denial of refund. Though the Taxpayer eventually conceded that gross...
Kimmet D Holland
Sep 3, 2021
21-22 On December 12, 2019, and then on January 29, 2020, the Department sent letters to the Taxpayer denying requests for a refund of personal income tax in 2013 and 2014. On February 4, 2020, the Taxpayer sent a formal protest of the denials. The Taxpayer received...
Apache Corporation and Subs
Aug 24, 2021
21-21 On March 31, 2017, the Department issued the Taxpayer an assessment for corporate income tax, penalty and interest for tax year 2015. On June 28, 2017, the Taxpayer protested the assessment. This protest involved the consideration of several points in order to...
Arthur and Elaine Trujillo
Aug 20, 2021
08/20 21-20 On February 8, 2021, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for 2019. On March 8, 2021, the Taxpayer filed a timely written protest of the assessment. The Taxpayer...
Orville and Sharon Whyte
Aug 11, 2021
08/11 21-19 On November 4, 2019, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for tax year 2018. On November 7, 2019, the Taxpayer filed a timely written protest to the assessment. The...
David and Raya Kovensky
Jul 23, 2021
07/23 21-18 On September 28, 2020, the Department assessed the Taxpayers for personal income tax for tax years 2014 and 2015. On October 6, 2020, the Taxpayers filed a timely written protest to the assessment. The Department determined that additional tax was due...