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NEW MEXICO DEPO v. TAXATION & REVENUE

No. A-1-CA-37835.

485 P.3d 773 (2021)

2021-NMCA-011

NEW MEXICO DEPO and Ana Koeblitz, Protestants-Appellants, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

Filing Date: January 4, 2021.

Attorney(s) appearing for the Case

New Mexico Litigation Group, LLC, Robert Koeblitz , Albuquerque, NM, for Appellants.

Hector H. Balderas , Attorney General, Regina Ryanczak , Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

{1} Ana Koeblitz (Taxpayer) appeals from an administrative hearing officer's decision and order upholding an assessment of gross receipts tax liability made by the New Mexico Taxation and Revenue Department (the Department) pursuant to the Gross Receipts and Compensating Tax Act (GRCTA), NMSA 1978...

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