{"id":4157,"date":"2016-07-27T12:05:20","date_gmt":"2016-07-27T18:05:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4157"},"modified":"2026-04-11T13:29:06","modified_gmt":"2026-04-11T19:29:06","slug":"gutierrez-aggregate-systems-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/07\/27\/gutierrez-aggregate-systems-llc\/","title":{"rendered":"Gutierrez Aggregate Systems LLC"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">07\/27\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-40_gutierrez_aggregate_systems_llc.pdf\">16-40<\/a><\/p>\n<p><span>On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012.\u00a0 On May 2, 2016, the Taxpayer filed a protest.\u00a0 In 2012, the Taxpayer was engaged in business in New Mexico as a provider of construction services and materials.\u00a0 The Taxpayer served as a subcontractor for another business during that time.\u00a0 On November 21, 2015, the Department issued a notice of audit to the Taxpayer.\u00a0 On that notice the Taxpayer was advised of its responsibility to obtain any necessary nontaxable transaction certificates (NTTCs) within 60 days of the letter.\u00a0 The deadline for NTTCs was January 20, 2016.\u00a0 The Taxpayer contacted the owner of the business for whom it was a subcontractor and requested an NTTC.\u00a0 The owner assured the Taxpayer that it would give it an NTTC.\u00a0 After repeated calls from the Taxpayer, the business executed the NTTC to the Taxpayer on March 15, 2016, almost two months after the deadline.\u00a0 The Taxpayer argued that it was not at fault for the NTTC, and also that it was unfair to require it to pay taxes years later now that it is out of business.\u00a0 The Department argued that the Taxpayer has the responsibility of obtaining NTTCs at the time of the transaction, but is then granted the 60 days by statute.\u00a0 Section 7-9-43(A) NMSA 1978 also states that when a taxpayer is not in possession of the required NTTCs by the deadline then all claimed deductions requiring the NTTC shall be disallowed.\u00a0 The Taxpayer also argued that it should not have to pay penalty, however it is the Taxpayer\u2019s responsibility to obtain NTTCs at the time of the transaction and when this does not occur the deduction should not be taken.\u00a0 The Taxpayer\u2019s protest was denied.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>07\/27\/2016 16-40 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012.\u00a0 On May 2, 2016, the Taxpayer filed a protest.\u00a0 In 2012, the Taxpayer was engaged in business in New Mexico as a provider of construction [&hellip;]<\/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-4157","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gutierrez Aggregate Systems 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\/2016\/07\/27\/gutierrez-aggregate-systems-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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