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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BR Interiors, Inc. dba New Mexico Carpet Sales
02/11/1997 97-06 TP protested designation as Successor in Business; TP is a successor even though no formal “sale” took place - TP acquired the business, customers, employees, etc. from predecessor. Back to Tax Decisions & Orders
Rio Rancho Pharmacy
02/10/1997 97-05 Late filed and paid CRS-1 returns because of bookkeeper health problems and computer problems - penalty and interest were initially protested - only penalty remains at issue - Penalty was properly due since TP chose to ignore the tax issue until after...
Ruth Dilts dba The Garden Spot
01/31/1997 97-04 TP was issued a 1099 and filed Sch C for tax year 1988 - claimed to be an employee and that statute of limitations for assessing has expired; Protest was denied - TP was not an employee and statute of limitations had not expired. Back to Tax Decisions...
General Mills, Inc.
01/27/1997 97-03 TP argues interest is due on several timely submitted and approved investment credits which refunded a year or more after filing; Interest was refunded to TP since claim for refund of investment credits were claims for refund of tax which were subject...
ITT Educational Services, Inc.
01/15/1997 97-02 TP argues receipts are from services performed both instate and out-of-state or are services commerce; Protest Denied. Back to Tax Decisions & Orders
Smith Oil Company, Inc.
01/06/1997 97-01 Claim for refund of taxes - prior years; TP claims estoppel because of lack of direction from the Department; Protest Denied. Back to Tax Decisions & Orders
Quality Inn
12/30/1996 96-30 Leasing of Liquor License - Lease Receipts do not fairly represent market value; TP received consideration in excess of actually monies received; TP’s protest Denied. Back to Tax Decisions & Orders
Steven R. Bone
12/26/1996 96-29 Schedule C matching - TP in the remodeling business; TP protested Penalty & Interest; TP was negligent and was late in paying GRT - Penalty & Interest due. Back to Tax Decisions & Orders
TECO Investments, Inc. & Chino Mines Co.
12/16/1996 96-27 Assessment of tax for leasing equipment employed in NM [TECO] & Denial of Claim for refund-prior years [Chino]; [TECO] argues equitable recoupment of taxes paid by Chino {1988-1991} – Commerce Clause & Penalty & Interest [Chino] argues...
McClintock Paper, Inc.
12/16/1996 96-28 TP argues use of Judgemental Sampling or non-Statistical Sampling is invalid & Penalty/Interest; Protest denied - TP failed to establish assessment or method utilized was incorrect & Penalty/Interest were due. Back to Tax Decisions &...
Roadrunner Industrial Works, Inc.
11/13/1996 96-26 Penalty & Interest for acceptance of NTTC’s for leasing of equipment to contractors / government; Penalty not due - TP not negligent; Interest remained due. Back to Tax Decisions & Orders
Hydro Clean
11/04/1996 96-25 Claim for Refund - Penalty/Interest; Failure to inquire about GRT does not preclude the assessment of penalty and interest for failure to file and pay GRT. Back to Tax Decisions & Orders
Quantum Corporation
10/28/1996 96-24 Gross Receipts Tax – rental of real property or granting of a license to use; equipment rental; is TP an agent; validity of assessment for 6 year statute of limitation; Penalty; DECISION - agreements are not for rental of real property-receipts were...
Central Resources, Inc.
09/27/1996 96-23 Natural Gas Processors Tax – TP as interest owner is subject to NGPT; removal of carbon dioxide is processing; NGPT is applied to both the natural gas and any byproducts Back to Tax Decisions & Orders
Central Valley Electric Cooperative, Inc.
08/29/1996 96-22 Property Tax Code – Market value of raw land - methods for valuing property - rebuttal of presumption of correctness - allowed comparable sales to determine market value Back to Tax Decisions & Orders
McDonnell Douglas Aerospace Services, Co.
08/16/1996 96-21 NTTC - failure to provide proof that TP was in possession of timely certificate. NTTC law prior to 7/1/92 was repealed with change in statute by Laws 1992, Chapter 39, Section 3. Back to Tax Decisions & Orders
Jezlaine, Ltd.
08/07/1996 96-20 Offset of Investment Credit against Penalty and Interest due on compensating tax liability. Back to Tax Decisions & Orders
Zia Printing
07/22/1996 96-19 Penalty and Interest on non-filed CRS-1 return. Back to Tax Decisions & Orders
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
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