{"id":4729,"date":"2014-06-13T12:44:34","date_gmt":"2014-06-13T18:44:34","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4729"},"modified":"2020-12-21T17:39:47","modified_gmt":"2020-12-22T00:39:47","slug":"santa-fe-hotel-ltd-partnership","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/13\/santa-fe-hotel-ltd-partnership\/","title":{"rendered":"Santa Fe Hotel Ltd. Partnership"},"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\">06\/13\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-25_santa_fe_hotel_ltd_partnership_amended.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-25<\/a><\/p>\n<p>On October 16, 2008, the Department issued two assessments to the Taxpayer, one for penalty and interest for untimely paid gross receipts and compensating tax, and the other for penalty and interest for untimely paid withholding tax. \u00a0The Taxpayer protested the assessment on February 25, 2009, having been granted a retroactive extension to file a protest. \u00a0At issue is whether the Taxpayer should be held liable for penalty and interest for failing to make timely payment of taxes under the special payment provisions of Section 7-1-13.1 NMSA 1978. \u00a0This special payment provision requires Taxpayers to pay taxes at least one business day before the due date directly to the Department in Santa Fe if paying by check drawn against a New Mexico bank, making payments due no later than the 24th day of the month. \u00a0On December 18, 2007, the Department sent a letter to the Taxpayer advising that effective January 1, 2008, the Taxpayer would be subject to these provisions. \u00a0For periods beginning January 1, 2008, through August 31, 2008, the Taxpayer delivered a check for payment of taxes on the 25th day of each month. \u00a0The Taxpayer argued that he did not recall receiving the Department\u2019s letter, and that any employee who accepted his payment and CRS report could have easily explained that the payment needed to be delivered by the 24th. \u00a0However, this does not relieve the Taxpayer of the requirements of Section 7-1-13.1 NMSA 1978. \u00a0The hearing officer found that penalty and interest were correctly assessed. \u00a0The Taxpayer\u2019s protest was denied.<\/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>06\/13\/2014 14-25 On October 16, 2008, the Department issued two assessments to the Taxpayer, one for penalty and interest for untimely paid gross receipts and compensating tax, and the other for penalty and interest for untimely paid withholding tax. \u00a0The Taxpayer protested the assessment on February 25, 2009, having been granted a retroactive extension to [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4729","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Santa Fe Hotel Ltd. 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