{"id":5220,"date":"2013-03-04T14:25:41","date_gmt":"2013-03-04T21:25:41","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5220"},"modified":"2026-04-11T13:32:26","modified_gmt":"2026-04-11T19:32:26","slug":"hamza-bendera-marrakech-express","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/03\/04\/hamza-bendera-marrakech-express\/","title":{"rendered":"Hamza Bendera\/Marrakech Express"},"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\">03\/04\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-05_hamza_benderra_marrakech_express.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-5<\/a><\/p>\n<p>The Taxpayer operated a shop in New Mexico in 2008 and 2009, that sold pipe tobacco, cigarettes, pipes and other smoking accessories. \u00a0The Taxpayer failed to pay the Tobacco Products Tax (TPT) on pipe tobacco that he purchased from June 2008 through December 2009. \u00a0The Department learned of the Taxpayer\u2019s activities selling pipe tobacco and checked its records on the business. \u00a0The Taxpayer was registered under a CRS number, but had not been paying TPT. \u00a0The Department conducted an audit of the Taxpayer, and repeatedly requested documentation from the Taxpayer during the audit period. \u00a0The Taxpayer did not provide the requested documentation. \u00a0On February 1, 2011, the Department assessed the Taxpayer for the TPT, penalty and interest. \u00a0The Taxpayer filed a formal protest of the assessment. \u00a0As part of his protest, the Taxpayer argued that the method used by the Department to calculate his TPT was unfair. \u00a0The Department estimated the liability using average tobacco purchases of regional tobacco purchasers of a similar size, as the Taxpayer did not provide other documentation that could be used to calculate TPT. \u00a0The Hearing Officer found that the method used was reasonable and that the Taxpayer was liable for the assessed TPT, penalty and interest. \u00a0The 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>03\/04\/2013 13-5 The Taxpayer operated a shop in New Mexico in 2008 and 2009, that sold pipe tobacco, cigarettes, pipes and other smoking accessories. \u00a0The Taxpayer failed to pay the Tobacco Products Tax (TPT) on pipe tobacco that he purchased from June 2008 through December 2009. \u00a0The Department learned of the Taxpayer\u2019s activities selling pipe [&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-5220","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>Hamza Bendera\/Marrakech Express : All NM Taxes<\/title>\n<meta name=\"robots\" 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