{"id":4453,"date":"2015-03-05T16:28:59","date_gmt":"2015-03-05T23:28:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4453"},"modified":"2020-12-21T16:50:04","modified_gmt":"2020-12-21T23:50:04","slug":"mariah-ranch","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/03\/05\/mariah-ranch\/","title":{"rendered":"Mariah Ranch"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\">03\/05\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-09_mariah_ranch.pdf\">15-9<\/a><\/p>\n<p>On April 3, 2014, the Department issued an assessment to the Taxpayer for gross receipts tax, penalty and interest for the tax period from June 1, 2009 through December 31, 2009.\u00a0 The Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer in this matter is a sole proprietorship and it was not shown or proven that the individual owner was doing business as the sole proprietorship. The disputed wages were received from January 1, 2009 through June 30, 2009 which was prior to the assessed time period.\u00a0 The Hearing Officer found that the disputed wages were received by the individual owner outside of the assessment period, and that he is not the Taxpayer who was assessed, so the assessed gross receipts tax, penalty and interest are to be abated.\u00a0 The Taxpayer\u2019s protest was granted.\u00a0 The individual owner received fees from a corporation for services performed in New Mexico during the period in question however, the fees were received outside of the assessed time period.\u00a0 Taxpayer\u2019s protest was granted.<\/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>03\/05\/2015 15-9 On April 3, 2014, the Department issued an assessment to the Taxpayer for gross receipts tax, penalty and interest for the tax period from June 1, 2009 through December 31, 2009.\u00a0 The Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer in this matter is a sole proprietorship and it was not shown [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-4453","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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