{"id":5125,"date":"2013-06-10T14:09:27","date_gmt":"2013-06-10T20:09:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5125"},"modified":"2026-04-11T13:32:24","modified_gmt":"2026-04-11T19:32:24","slug":"rio-grande-electric-co-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/06\/10\/rio-grande-electric-co-inc\/","title":{"rendered":"Rio Grande Electric 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\">06\/10\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-16_rio_grande_electric_co_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-16<\/a><\/p>\n<p>The Taxpayer is an electrical contractor that installs lighting fixtures, wiring, telephone lines, and other related items, on behalf of its customers. \u00a0In 2007, the Department selected the Taxpayer for an audit of gross receipts tax for reporting periods January 31, 2004 through December 31, 2006. The Department disallowed several of the Taxpayer\u2019s claimed deductions and issued an assessment for gross receipts tax, penalty and interest. \u00a0At hearing, the Taxpayer protested only the disallowed deductions attributable to receipts from two of its customers, Customer X and Customer Y. The Taxpayer had received NTTCs from both customers, but both were of the incorrect type for the claimed deductions. Had the correct type of NTTC been executed, the Department\u2019s witness indicated that the Taxpayers receipts were eligible for the claimed deductions. The hearing officer found that the Taxpayer had timely accepted the executed Type 2 NTTC from Company X in good faith and that under the conclusive evidence provision of Section 7-9-43 NMSA 1978 and the case Leaco Rural Tel. Coop. v. Bureau of Revenue, 86 N.M. 629 (N.M. Ct. App. 1974), the Taxpayer was entitled to the deduction of the Company X receipts. While the conclusive evidence provision of Section 7-9-43 NMSA 1978 might have also extended to the incorrect Type 5 NTTC the Taxpayer received from Company Y, the Taxpayer could not establish which specific receipts were from Customer Y. \u00a0Without sufficient proof of which receipts were covered by Company Y\u2019s Type 5 NTTC, the Taxpayer was not entitled to any further deductions. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<\/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>06\/10\/2013 13-16 The Taxpayer is an electrical contractor that installs lighting fixtures, wiring, telephone lines, and other related items, on behalf of its customers. \u00a0In 2007, the Department selected the Taxpayer for an audit of gross receipts tax for reporting periods January 31, 2004 through December 31, 2006. The Department disallowed several of the Taxpayer\u2019s [&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-5125","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>Rio Grande Electric 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\/2013\/06\/10\/rio-grande-electric-co-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rio Grande Electric Co. Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/10\/2013 13-16 The Taxpayer is an electrical contractor that installs lighting fixtures, wiring, telephone lines, and other related items, on behalf of its customers. \u00a0In 2007, the Department selected the Taxpayer for an audit of gross receipts tax for reporting periods January 31, 2004 through December 31, 2006. 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