{"id":4876,"date":"2014-02-24T13:15:15","date_gmt":"2014-02-24T20:15:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4876"},"modified":"2026-04-11T13:32:06","modified_gmt":"2026-04-11T19:32:06","slug":"jlk-transportation-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/02\/24\/jlk-transportation-llc\/","title":{"rendered":"JLK Transportation, LLC"},"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\">02\/24\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-5_jkl_transportation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-05<\/a><\/p>\n<p>On January 26, 2012, the Department selected the Taxpayer for a Weight Distance Tax Audit for the reporting periods from January 1, 2009, through December 31, 2011. \u00a0During the audit, the Department determined that the Taxpayer had underreported its New Mexico mileage, and assessed the Taxpayer for weight distance tax, civil penalty, interest, and weight distance tax underreporting penalty. \u00a0The Taxpayer protested the assessment, and pointed to two specific instances where it had not been provided credit for overpaid Weight Distance Tax. \u00a0As a result, the assessment was adjusted and reissued. \u00a0The Taxpayer uses a computer program to generate a mileage log showing miles traveled per state. \u00a0This log is the foundation for the Taxpayer\u2019s invoicing, payroll and tax reporting systems. \u00a0The computer program the Taxpayer uses is the oldest and most widely-accepted software system in the transportation industry. \u00a0During the audit, the Taxpayer provided mileage records for sampled vehicles during the audit period however, the Department used a different mileage software system. \u00a0The hearing officer found that the Taxpayer had adequate records and established that it relied on a consistent mileage reporting methodology. Because the Taxpayer did not underreport its mileage, the Taxpayer\u2019s protest was granted and the assessment was abated.<\/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>02\/24\/2014 14-05 On January 26, 2012, the Department selected the Taxpayer for a Weight Distance Tax Audit for the reporting periods from January 1, 2009, through December 31, 2011. \u00a0During the audit, the Department determined that the Taxpayer had underreported its New Mexico mileage, and assessed the Taxpayer for weight distance tax, civil penalty, interest, [&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-4876","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>JLK Transportation, 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\/2014\/02\/24\/jlk-transportation-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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