State and Local Taxation

Our state and local taxation practice is based upon solid experience dating back more than 30 years. We provide tax planning advice and representation in tax disputes for clients in a wide variety of state and local tax matters.

Addressing a Range of Complex Tax Issues

We advise and represent clients regarding New Mexico's personal and corporate income taxes, and rather unique gross receipts and compensating ("use") taxes, as well as property taxation, liquor, excise, and tobacco taxation, and the various taxes imposed upon the oil, gas, coal and mineral and other industries active within the state. We have extensive experience addressing complex and cutting edge commerce clause, due process and apportionment issues that frequently arise in the context of multistate, multinational and out-of-state taxpayers, and taxpayers with complex corporate structures. We also assist clients in state tax business planning issues including seeking changes in policy, regulations and statutes.

Representing Clients in Hearings/Litigating Tax Matters

We represent clients before the New Mexico Taxation and Revenue Department in all manner of tax disputes including obtaining revenue rulings, preparing protests and claims for refund, and providing representation in formal hearings before the Department's Hearing Officers. We assist clients in addressing and commenting on draft and proposed state and local tax regulations. We also have experience litigating tax matters in the trial and appellate courts of New Mexico and preparing and responding to petitions for review by the United States Supreme Court.

Assistance With a Variety of Complex Statutory and Federal Constitutional Issues

We represent a wide variety of taxpayers, individuals and businesses, large and small, local and national, including companies within the "Fortune 500" listing of the largest companies in America. Many of our state and local taxation clients are businesses with multistate and multinational activities that need assistance with a variety of complex statutory and federal constitutional issues. We also have experience with federal taxation matters which can be valuable in recognizing and addressing related state tax issues.