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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Sprint/United Management Company
04/30/1996 96-16 Section 7-9-69 - affiliated corporation does not mean limited partnership or other non-corporate entities Back to Tax Decisions & Orders
Centex Bateson Construction Co. Inc.
04/26/1996 96-14 Federal vs. Indian Preemption - Construction of hospital for agency of US on Navajo Land Back to Tax Decisions & Orders
Wilson T. & Francis J. Lundy
04/24/1996 96-15 Federal Retirement Benefits - Penalty & Timely filing of Claims for Refund Back to Tax Decisions & Orders
Basin Electrical Services Co. Inc.
04/22/1996 96-13 Denial of Claim for Refund – Receipt of NTTC Back to Tax Decisions & Orders
Entertainment Publications, Inc.
04/18/1996 96-12 Discount membership books vs. membership services and burden of proof Back to Tax Decisions & Orders
Frank E. Ruybalid
03/28/1997 96-10 Penalty & Interest Inclusion of Lump Sum Distributions Back to Tax Decisions & Orders
Robert & Carol Welsh
03/28/1996 96-11 Presumption of Correctness of Assessment when Books and Records not provided. Back to Tax Decisions & Orders
Johnson & Johnson and Affiliates
03/26/1996 96-09 Tax Settlement Agreements require Attorney General Approval to be enforceable and create Estoppel. Nexus agreements do not compromise assessed taxes Back to Tax Decisions & Orders
Hannibal H. & Jean A. Madden
02/20/1996 96-08 Definition of residency Back to Tax Decisions & Orders
John C. Schuller
02/17/1996 96-07 Inclusion of Military Retirement Benefits as NM Income Subject to Taxation of a NM Resident? Back to Tax Decisions & Orders
Franklin E. & Shirley J. Niles
02/15/1996 96-06 Interest on Non-receipt of PIT Timely Payment Back to Tax Decisions & Orders
BTA Oil Producers
01/31/1996 96-05 Statute of Limitations on Claims for Refunds – Overpayment vs. Late Payment of Tax Back to Tax Decisions & Orders
Mountain States Contracting, Inc.
01/23/1996 96-04 Denial of Claim for Refund - Construction vs. Sale of Tangible Personal Property Back to Tax Decisions & Orders
Donald Duszynski
01/17/1996 96-03 Interest Accrual on Revenue Agent Report Back to Tax Decisions & Orders
LEICA, Inc.
01/04/1996 96-02 Interest Accrual While in Protest Back to Tax Decisions & Orders
Davis and Associates
01/04/1996 96-01 Special Payments Penalty and Interest Back to Tax Decisions & Orders
Peter Grivas
11/22/1995 95-10 Presumption of Correctness of Department Assessment and Responsibility of TP to Maintain Adequate Records Back to Tax Decisions & Orders
S & J Enterprise
10/05/1995 95-08 Interest Continues to Accrue Until Tax is Paid - Regardless of any Delays in Assessing. Back to Tax Decisions & Orders
Meridian Oil, Inc. #2
09/21/1995 95-09 Confidentiality in Relation to Inspection of Public Records Act and a “Working Interest Owner” Back to Tax Decisions & Orders
Francis & Starzynski, PA
09/15/1995 95-07 Definition of Reimbursements vs. Gross Receipts Back to Tax Decisions & Orders