{"id":5791,"date":"2011-06-03T16:26:58","date_gmt":"2011-06-03T22:26:58","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5791"},"modified":"2026-04-11T13:32:46","modified_gmt":"2026-04-11T19:32:46","slug":"behr-trucking","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/06\/03\/behr-trucking\/","title":{"rendered":"Behr Trucking"},"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\/03\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-11__behr_trucking.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-11<\/a><\/p>\n<p>The Taxpayer was engaged in providing hauling services for a construction project in New Mexico in 2006. \u00a0The Taxpayer did not report or pay gross receipts taxes for 2006. \u00a0The Department determined that there was a mismatch between Taxpayer\u2019s gross receipts reports and its federal Schedule C for that period. \u00a0The Department assessed the Taxpayer for gross receipts taxes, plus penalty and interest. \u00a0The Taxpayer filed a formal written protest to the assessment, arguing that he attempted to obtain non-taxable transaction certificates from the business but was unable to do so, and that the other business had already paid the gross receipts tax on the transaction. \u00a0The hearing officer determined that the Taxpayer was negligent in his non-payment of the tax and that the assessment was correct. \u00a0However, the computation of penalty was found to be incorrect and part of it was to be abated. \u00a0For these reasons, the Taxpayer&#8217;s protest was granted in part and denied in part.\u00a0<\/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\/03\/2011 11-11 The Taxpayer was engaged in providing hauling services for a construction project in New Mexico in 2006. \u00a0The Taxpayer did not report or pay gross receipts taxes for 2006. \u00a0The Department determined that there was a mismatch between Taxpayer\u2019s gross receipts reports and its federal Schedule C for that period. \u00a0The Department assessed [&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-5791","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>Behr Trucking : 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\/06\/03\/behr-trucking\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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