{"id":5675,"date":"2011-10-18T16:01:16","date_gmt":"2011-10-18T22:01:16","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5675"},"modified":"2026-04-11T13:32:43","modified_gmt":"2026-04-11T19:32:43","slug":"adc-ltd-nm-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/18\/adc-ltd-nm-inc\/","title":{"rendered":"ADC Ltd. NM 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\">10\/18\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-25_adc_ltd_nm_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-25<\/a><\/p>\n<p>The Taxpayer was a New Mexico corporation, in the business of auditing and security services, who contracted with the various National Laboratories in New Mexico. \u00a0In 1999, the Taxpayer entered into a subcontractor agreement with a division of Comforce Corporation to provide temporary security personnel and clerical support personnel. \u00a0The contract stated that the project was exempt from New Mexico gross receipts tax and that a copy of the Nontaxable Transaction Certificate (NTTC) would be mailed to the subcontractor separately. \u00a0In July 2002, the Department selected the Taxpayer for an audit of tax periods January 1, 1999 through May 31, 2002. \u00a0On August 14, 2002, the Department notified the Taxpayer that it had 60 days, until October 15, 2002, to obtain the appropriate NTTCs to support any claimed deductions. \u00a0The Taxpayer did not have any NTTCs related to this project by November 21, 2002. \u00a0During the audit, the Department also disallowed the Taxpayer\u2019s Type 6 and Type 7 NTTCs for construction services because the services that they provided were not related to construction. \u00a0On December 4, 2002, based on the audit, the Department assessed the Taxpayer for unpaid gross receipts tax, compensating tax, withholding tax, and interest. \u00a0On December 19, 2002, the Taxpayer filed a written protest to the assessment. \u00a0The Department acknowledged the Taxpayer\u2019s protest letter on February 7, 2003, but did not request a hearing on the Taxpayer\u2019s protest until June 1, 2010. \u00a0The issues to be decided were whether the Taxpayer was required to have the appropriate NTTCs for its claimed deductions within 60-days of the commencement of the audit, and whether the lengthy delay between the Taxpayer\u2019s protest and the Department\u2019s request for a hearing denied the Taxpayer procedural due process, which would necessitate an abatement of the assessment. \u00a0The Taxpayer failed to timely produce valid NTTCs within the 60-day time limit required by Section 7-9-43 NMSA 1978. \u00a0Additionally, the Taxpayer did not suffer a due process violation because the Taxpayer suffered no prejudice from the Department\u2019s delay. \u00a0The Taxpayer&#8217;s 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>10\/18\/2011 11-25 The Taxpayer was a New Mexico corporation, in the business of auditing and security services, who contracted with the various National Laboratories in New Mexico. \u00a0In 1999, the Taxpayer entered into a subcontractor agreement with a division of Comforce Corporation to provide temporary security personnel and clerical support personnel. \u00a0The contract stated that [&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-5675","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>ADC Ltd. NM 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\/2011\/10\/18\/adc-ltd-nm-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ADC Ltd. 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