{"id":7576,"date":"2003-01-13T16:54:02","date_gmt":"2003-01-13T23:54:02","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7576"},"modified":"2026-04-11T13:35:01","modified_gmt":"2026-04-11T19:35:01","slug":"kevin-pierce","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/01\/13\/kevin-pierce\/","title":{"rendered":"Kevin Pierce"},"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\">01\/13\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-01__kevin_pierce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-01<\/a><\/p>\n<p>From 1980 until 2000, the Taxpayer was a resident of Texas and worked for the El Paso Police Department. \u00a0In 2000, the Taxpayer retired and became a resident of New Mexico. \u00a0In February 2001, the El Paso Police Department sent the Taxpayer a check for his accrued leave balances as of the date of his retirement in 2000. \u00a0The Taxpayer asked the Department for a written ruling on whether the payment was subject to New Mexico income tax. \u00a0The Department issued a ruling advising the Taxpayer that all compensation the Taxpayer received while a full-year resident of New Mexico was subject to New Mexico income tax. \u00a0The Taxpayer reported the payment as income on his 2001 federal and New Mexico tax returns, using the cash basis method of accounting. \u00a0In March 2002, the Taxpayer filed a claim for refund, which the Department denied. \u00a0The Taxpayer protested the denial of his refund, claiming that the payment he received for his leave should not be subject to tax by New Mexico because his right to payment accrued while he was a resident of Texas. \u00a0Held: \u00a0The Taxpayer was a full-year resident of New Mexico in 2001. \u00a0The Taxpayer filed his federal income tax returns on the cash basis and included the payment he received for his accrued leave as compensation received in 2001. \u00a0The Taxpayer was required to use the same accounting method and include the same income reported for federal tax purposes when calculating tax due to New Mexico. \u00a0Protest denied.<\/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>01\/13\/2003 03-01 From 1980 until 2000, the Taxpayer was a resident of Texas and worked for the El Paso Police Department. \u00a0In 2000, the Taxpayer retired and became a resident of New Mexico. \u00a0In February 2001, the El Paso Police Department sent the Taxpayer a check for his accrued leave balances as of the date [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","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-7576","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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