{"id":4888,"date":"2014-01-30T13:17:44","date_gmt":"2014-01-30T20:17:44","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4888"},"modified":"2026-04-11T13:32:06","modified_gmt":"2026-04-11T19:32:06","slug":"rac-transport-co-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/01\/30\/rac-transport-co-inc\/","title":{"rendered":"RAC Transport Co. 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\">01\/30\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-2_rac_transport_co_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-02<\/a><\/p>\n<p>The Taxpayer is a freight shipping company who operates in New Mexico. \u00a0The Taxpayer was selected for Weight Distance Tax audit for 2009, 2010 and 2011. \u00a0There is no dispute that the Taxpayer reported all traveled mileage during the audit period. \u00a0The audit focuses on whether the Taxpayer categorized mileage traveled by appropriate weight class and whether the Taxpayer qualified for the one-way haul rate. \u00a0The Taxpayer originally registered in New Mexico as a one-way hauler, but its business grew and evolved and the Taxpayer acknowledged that it was no longer able to prove that 45% of its miles were traveled empty of all load. \u00a0As a result, the Department concluded that the Taxpayer underreported its tax liability by more than 25%, so the audit was expanded to include 2006, 2007, and 2008. \u00a0While the Taxpayer provided complete records for 2009, 2010, and 2011, the Taxpayer did not produce sufficient records in 2006, 2007, and 2008. Using the complete records from 2009, 2010, and 2011 as a foundation, the Department used an alternative and reasonably reliable sampling method to determine the tax liability for 2006, 2007, and 2008. \u00a0Upon conclusion of the audit, the Department assessed the Taxpayer for Weight distance tax, penalty and interest. \u00a0The Taxpayer filed a protest to the assessment. \u00a0The Taxpayer was unable to provide any records to dispute the findings of the Department. \u00a0The Taxpayer\u2019s commerce clause arguments were not persuasive. There was no basis to abate weight distance tax penalty, civil negligence penalty, or interest. The 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>01\/30\/2014 14-02 The Taxpayer is a freight shipping company who operates in New Mexico. \u00a0The Taxpayer was selected for Weight Distance Tax audit for 2009, 2010 and 2011. \u00a0There is no dispute that the Taxpayer reported all traveled mileage during the audit period. \u00a0The audit focuses on whether the Taxpayer categorized mileage traveled by appropriate [&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-4888","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>RAC Transport Co. Inc. : 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\/01\/30\/rac-transport-co-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RAC Transport Co. 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