Frequently Asked Questions

12/31/2014 14-47 On June 4, 2014, the Department assessed the Taxpayers for gross receipts tax, penalty and interest for the reporting periods ending on December 31, 2007, 2010, and 2011.   The Taxpayers jointly filed personal income taxes for the years in question,...

01/07/2015 15-1 On September 20, 2013, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty and interest for the tax periods from January 31, 2006, to March 31, 2012.  On November 12, 2013, the Taxpayer filed a protest to the...

01/12/2015 15-2 On January 3, 2014, the Department issued assessments for personal income tax and interest for tax years 2009 through 2012.  The Taxpayers filed protests to these assessments.  The Taxpayers filed New Mexico personal income tax returns for the tax...

01/22/2015 15-3 On July 16, 2014, the Department issued the Taxpayer four assessments for gross receipts tax, penalty, and interest for the tax years ending December 31, 2008, 2009, 2010, and 2011.  The Taxpayer filed a protest to the assessments.  During the period...

02/06/2015 15-4 On May 16, 2014, the Department issued the Taxpayer an assessment for penalty for the failure to timely file its combined fuel tax return for the period ending January 31, 2014. The Taxpayer timely paid its fuel taxes.  At hearing, the Taxpayer’s...

02/06/2015 15-5 On September 22, 2014, the Department issued the Taxpayer two assessments for gross receipts tax, penalty, and interest for the tax years ending December 31, 2010, and 2011.  The Taxpayer filed a protest to the assessments.  The Taxpayer is in the...

02/06/2015 15-6 On November 3, 2009, the Department issued the Taxpayer two assessments for the gross receipts tax periods ending 2005 and 2006.  The Taxpayer never protested the assessments and did not pay the assessments in full.  The Taxpayer became a delinquent...

02/23/2015 15-7  On August 8, 2014, the Department issued three assessments to the taxpayer for gross receipts tax, penalty, and interest for the tax periods ending December 31, 2009, December 31, 2010, and December 31, 2011.  The Taxpayer filed a protest to the...

02/23/2015 15-8 On December 21, 2009, the Department assessed the Taxpayer for workman’s compensation tax, penalty, and interest for the tax period from March 31, 2003, through March 31, 2008.  On that date, the Department also assessed the Taxpayer for gross receipts...

03/05/2015 15-9 On April 3, 2014, the Department issued an assessment to the Taxpayer for gross receipts tax, penalty and interest for the tax period from June 1, 2009 through December 31, 2009.  The Taxpayer filed a protest to the assessment.  The Taxpayer in this...