{"id":4993,"date":"2013-10-28T13:41:59","date_gmt":"2013-10-28T19:41:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4993"},"modified":"2026-04-11T13:32:08","modified_gmt":"2026-04-11T19:32:08","slug":"james-otero-and-tanja-ford","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/10\/28\/james-otero-and-tanja-ford\/","title":{"rendered":"James Otero and Tanja Ford"},"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\">10\/28\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-31_james_otero_and_tanja_ford.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-31<\/a><\/p>\n<p>The Taxpayers were engaged in business in New Mexico in 2005 and 2006 in a vehicle washing service. \u00a0The Department determined that the Taxpayers were non-filers for gross receipts tax for 2005 and 2006. \u00a0On May 25, 2010, the Department assessed the Taxpayers for gross receipts tax, penalty and interest. \u00a0On June 16, 2010, the Taxpayers filed a protest to the assessment. \u00a0The Taxpayers produced a properly executed and timely nontaxable transaction certificate issued to them by a truck rental company. \u00a0The truck rental company contracted with other truck companies to provide services and maintenance, including vehicle washing. \u00a0The buyer subcontracted the Taxpayers to provide vehicle washes on trucks that were too large to fit into the buyer\u2019s wash bays. \u00a0The hearing officer found that the Taxpayers were entitled to deduct the gross receipts. \u00a0As they do not owe gross receipts tax, the penalty and interest do not apply, so the entire assessments were ordered to be abated. \u00a0The Taxpayers\u2019 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>10\/28\/2013 13-31 The Taxpayers were engaged in business in New Mexico in 2005 and 2006 in a vehicle washing service. \u00a0The Department determined that the Taxpayers were non-filers for gross receipts tax for 2005 and 2006. \u00a0On May 25, 2010, the Department assessed the Taxpayers for gross receipts tax, penalty and interest. \u00a0On June 16, [&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-4993","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>James Otero and Tanja Ford : 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\/2013\/10\/28\/james-otero-and-tanja-ford\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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