{"id":4851,"date":"2014-04-03T13:04:35","date_gmt":"2014-04-03T19:04:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4851"},"modified":"2026-04-11T13:32:05","modified_gmt":"2026-04-11T19:32:05","slug":"tent-rock-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/04\/03\/tent-rock-inc\/","title":{"rendered":"Tent Rock Inc."},"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\">04\/03\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-11_tent_rock_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-11<\/a><\/p>\n<p>The Taxpayer has a history of filing and paying its CRS taxes in a timely manner. \u00a0However, for the tax period ending February 28, 2013, the taxpayer timely paid its CRS taxes, but forgot to submit an electronic return. \u00a0For the tax period ending July 31, 2013, the Taxpayer submitted its electronic CRS return timely, but forgot to submit a timely payment. \u00a0On November 8, 2013, the Department assessed the Taxpayer for penalty for gross receipts and withholding tax for the tax period ending February 28, 2013, and for penalty and interest for gross receipts and withholding tax for the tax period ending July 31, 2013. \u00a0The matter at issue is whether the Department properly assessed the Taxpayer for penalty and interest. \u00a0The Taxpayer argued that because it had always paid and filed in a timely manner, there should be a provision that allows forgiveness of penalty and\/or interest for one mistake. \u00a0There is no such provision within Section 7-1-69(A) NMSA 1978 because it states that penalty is imposed when a Taxpayer is negligent in not filing a return or paying tax when it is due. \u00a0Based on the information presented, the Taxpayer was negligent in not filing. \u00a0Additionally, Section 7-1-67(A) provides that interest shall be paid on taxes that are not paid on or before the due date. \u00a0The taxes were not paid on the due date, so interest must be applied. \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>04\/03\/2014 14-11 The Taxpayer has a history of filing and paying its CRS taxes in a timely manner. \u00a0However, for the tax period ending February 28, 2013, the taxpayer timely paid its CRS taxes, but forgot to submit an electronic return. \u00a0For the tax period ending July 31, 2013, the Taxpayer submitted its electronic CRS [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4851","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>Tent Rock Inc. : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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