{"id":5318,"date":"2012-11-19T14:41:42","date_gmt":"2012-11-19T21:41:42","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5318"},"modified":"2020-12-22T09:51:59","modified_gmt":"2020-12-22T16:51:59","slug":"cordero-transport","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/11\/19\/cordero-transport\/","title":{"rendered":"Cordero Transport"},"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\">11\/19\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-23__cordero_transport.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-23<\/a><\/p>\n<p>The Taxpayer is a trucking company that transports cargo, including landscaping goods and agricultural commodities. \u00a0On December 31, 2008, the Department sent notice to the Taxpayer that the Department had selected the Taxpayer for audit of Weight Distance Tax for reporting periods January 1, 2006 through December 31, 2008. \u00a0The notice informed the Taxpayer of the necessary documentation needed for the audit. \u00a0The Department informed the Taxpayer on January 8, 2009, that the audit would be done on a sample bases, relying on three reporting periods across the audit period. \u00a0The Department found that the Taxpayer did not have all of the necessary records needed, and maintained only records of invoices showing delivery locations and fuel receipts. \u00a0During the audit, the Department found that the Taxpayer\u2019s records were insufficient to substantiate its claim as a one-way hauler entitled to a reduced Weight Distance Tax rate. \u00a0Based on the audit, the Department assessed the Taxpayer for Weight Distance Tax, penalty and interest on December 29, 2009, as well as International Fuel Tax, penalty and interest on December 20, 2009. \u00a0The Taxpayer initially protested both assessments, but withdrew the protest to the International Fuel Tax during the hearing. \u00a0The Hearing Officer found that the Taxpayer did not possess the requisite records under Regulation 3.12.6.11 NMAC to establish that it was entitled to the reduced one-way hauler rate, not did it establish which, if any, of its vehicles traveled 45% of its total mileage empty of all load, as required to claim that reduced rate. \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>11\/19\/2012 12-23 The Taxpayer is a trucking company that transports cargo, including landscaping goods and agricultural commodities. \u00a0On December 31, 2008, the Department sent notice to the Taxpayer that the Department had selected the Taxpayer for audit of Weight Distance Tax for reporting periods January 1, 2006 through December 31, 2008. \u00a0The notice informed the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-5318","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cordero Transport : 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\/2012\/11\/19\/cordero-transport\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cordero Transport : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/19\/2012 12-23 The Taxpayer is a trucking company that transports cargo, including landscaping goods and agricultural commodities. \u00a0On December 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