{"id":4165,"date":"2020-11-12T12:07:20","date_gmt":"2020-11-12T19:07:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4165"},"modified":"2026-04-11T13:14:08","modified_gmt":"2026-04-11T19:14:08","slug":"kristin-ericksen","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/kristin-ericksen\/","title":{"rendered":"Kristin Ericksen"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_row _builder_version=”4.6.6″ _module_preset=”default”][et_pb_column _builder_version=”4.6.6″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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07\/15\/2016<\/div>\n<\/div>\n
\n

16-37<\/a><\/p>\n

On November 18, 2015, the Department denied the Taxpayer\u2019s request to transfer a portion of her sustainable building credit to another person.\u00a0 On January 6, 2016, the Taxpayer filed a protest to the denial.\u00a0 In 2009 and 2010, the Taxpayer engaged in construction that qualified for the sustainable building tax credit provided in Section 7-2-18.19.\u00a0 The Taxpayer was issued the appropriate certificate and subsequent Department documentation for claiming the credit.\u00a0 The Taxpayer\u2019s credit was in excess of her income tax liability, and the remainder of the credit was eligible to be carried forward to up to seven years.\u00a0 The Taxpayer claimed the credit for the next few years, but a substantial amount remained.\u00a0 For the 2014 tax year, the Taxpayer requested that a portion of her available credit be transferred to her\u00a0fianc\u00e9.\u00a0 At that time, the Taxpayer spoke to a Department supervisor who indicated that partial assignment of the credit was permissible.\u00a0 The Department granted the transfer of a portion of the credit for 2014.\u00a0 Both the Taxpayer and her\u00a0fianc\u00e9\u00a0claimed a portion of the credit for 2014.\u00a0 For the 2015 tax year, the Taxpayer again requested that a portion of the credit be transferred to her\u00a0fianc\u00e9, and this time the Department denied the request.\u00a0 The Taxpayer argued that the statute allows for the transfer of the credit and her request should have been granted as it was in 2014.\u00a0 The Department argues that its previous position was erroneous and a more careful reading of the statute revealed that the document granting the credit is what may be transferred, and it may not be claimed in part by one person and then a remaining portion transferred to another.\u00a0 The hearing officer found that the Department\u2019s current interpretation of the statute was reasonable and the denial of the transfer was appropriate.\u00a0 The Taxpayer\u2019s protest was denied.<\/span><\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

07\/15\/2016 16-37 On November 18, 2015, the Department denied the Taxpayer\u2019s request to transfer a portion of her sustainable building credit to another person.\u00a0 On January 6, 2016, the Taxpayer filed a protest to the denial.\u00a0 In 2009 and 2010, the Taxpayer engaged in construction that qualified for the sustainable building tax credit provided in […]<\/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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4165","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nKristin Ericksen : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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