{"id":17781,"date":"2025-02-24T11:45:16","date_gmt":"2025-02-24T18:45:16","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=17781"},"modified":"2026-04-11T13:19:33","modified_gmt":"2026-04-11T19:19:33","slug":"trane-us-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2025\/02\/24\/trane-us-inc\/","title":{"rendered":"Trane US Inc"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2025\/02\/25-02-Trane-US-Inc.pdf\" target=\"_blank\" rel=\"noopener\">25-02<\/a><\/strong><\/p>\n<p>The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not receive the returns on time and so the Taxpayer was assessed penalty for late filing the returns. The Taxpayer did not retain copies of the returns or provide evidence that the returns had been filed, nor was the Taxpayer able to provide evidence that prolonged illness or reliance on an agent afforded relief for not timely filing the returns. Since the Taxpayer was unable to overcome the presumption of correctness of the Departments assessment, the Hearing Officer denied the protest.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>25-02 The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not receive the returns on time and so the Taxpayer was assessed penalty for late filing [&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-17781","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>Trane US Inc : 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\/2025\/02\/24\/trane-us-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trane US Inc : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"25-02 The Department assessed gross receipts tax for periods in 2020. 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