{"id":11026,"date":"2023-06-30T15:20:50","date_gmt":"2023-06-30T21:20:50","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=11026"},"modified":"2026-04-11T13:19:40","modified_gmt":"2026-04-11T19:19:40","slug":"warriors-management-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2023\/06\/30\/warriors-management-llc\/","title":{"rendered":"Warriors Management LLC"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2023\/08\/23-11-Warriors-Management-LLC.pdf\" target=\"_blank\" rel=\"noopener\"><span>23-11<\/span><\/a><\/p>\n<p>On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. On July 1, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer\u2019s protest addresses three issues: (1) is the loan in question \u201cgross receipts\u201d; (2) is the refund of a capital investment in another business \u201cgross receipts\u201d; (3) are reimbursements paid to Taxpayer by affiliated entities for use of a credit card \u201cgross receipts.\u201d For the purposes of this protest the Hearing Officer looked to the definition of \u201cgross receipts\u201d in Section 7-9-3.5 NMSA 1978. Based on the facts provided, the Hearing Officer determined that the loan is not gross receipts, the return of capital investment is not gross receipts, that the records associated with the credit card reimbursements were not eligible to more adjustments than the Department had already made when disclosed agency was found and that penalty should not be abated. The Hearing Officer decided that the protest is to be granted in part and denied in part. \u00a0<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>23-11 On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. On July 1, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer\u2019s protest addresses three issues: (1) is the loan in question \u201cgross receipts\u201d; (2) is the refund of a capital investment in another business [&hellip;]<\/p>\n","protected":false},"author":3,"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-11026","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Warriors Management LLC : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2023\/06\/30\/warriors-management-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Warriors Management LLC : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"23-11 On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. 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