{"id":7001,"date":"2005-04-29T14:52:48","date_gmt":"2005-04-29T20:52:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7001"},"modified":"2020-12-22T10:57:28","modified_gmt":"2020-12-22T17:57:28","slug":"derek-v-larson","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/04\/29\/derek-v-larson\/","title":{"rendered":"Derek V. Larson"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">04\/29\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-09__derek_larson.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-09<\/a><\/p>\n<p>The taxpayer, a New Mexico resident, made out-of-state purchases of a car and a travel trailer and brought both back to be titled and registered in New Mexico. \u00a0At the time of titling and registration, the taxpayer paid New Mexico motor vehicle excise tax. \u00a0He then submitted requests for refund of the tax, and, when the requests were denied, protested the denials, claiming that vehicles purchased outside New Mexico are not subject to New Mexico motor vehicle excise tax when they are titled and registered in this state. \u00a0The hearing officer denied the protests, finding that, except for specifically stated exemptions, the Motor Vehicle Excise Tax Act imposes on every applicant for a New Mexico certificate of title an excise tax equal to three percent of the price paid for the vehicle, including vehicles purchased outside the state.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>04\/29\/2005 05-09 The taxpayer, a New Mexico resident, made out-of-state purchases of a car and a travel trailer and brought both back to be titled and registered in New Mexico. \u00a0At the time of titling and registration, the taxpayer paid New Mexico motor vehicle excise tax. \u00a0He then submitted requests for refund of the tax, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-7001","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Derek V. Larson : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/04\/29\/derek-v-larson\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Derek V. 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