{"id":5043,"date":"2013-09-23T13:51:21","date_gmt":"2013-09-23T19:51:21","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5043"},"modified":"2026-04-11T13:32:09","modified_gmt":"2026-04-11T19:32:09","slug":"tierra-resources-intern-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/09\/23\/tierra-resources-intern-inc\/","title":{"rendered":"Tierra Resources Intern 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\">09\/23\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-25_tierra_resources_intern_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-25<\/a><\/p>\n<p>For 2012, the Taxpayer was above the threshold amount set by Section 9-11-6.4 NMSA 1978, and was thereby required to file its withholding tax electronically. \u00a0The Taxpayer paid its withholding tax on time and filed a paper withholding tax return. \u00a0After receiving communication from the Department, the Taxpayer re-filed electronically. \u00a0On February 14, 2013, the Department assessed the Taxpayer penalty for late filing of the return. \u00a0The Taxpayer filed a protest to the assessment. \u00a0The Taxpayer argued that it relied upon the advice of its accountant, who indicated that the return and payment could be sent in by mail. \u00a0The hearing officer found that the Taxpayer was not late in filing its return, and was not negligent as it relied on advice from its accountant. \u00a0The Taxpayer\u2019s 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>09\/23\/2013 13-25 For 2012, the Taxpayer was above the threshold amount set by Section 9-11-6.4 NMSA 1978, and was thereby required to file its withholding tax electronically. \u00a0The Taxpayer paid its withholding tax on time and filed a paper withholding tax return. \u00a0After receiving communication from the Department, the Taxpayer re-filed electronically. \u00a0On February 14, [&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-5043","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>Tierra Resources Intern 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\/2013\/09\/23\/tierra-resources-intern-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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