{"id":6113,"date":"1998-10-22T09:18:55","date_gmt":"1998-10-22T15:18:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6113"},"modified":"2026-04-11T13:36:08","modified_gmt":"2026-04-11T19:36:08","slug":"professional-land-surveying","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/10\/22\/professional-land-surveying\/","title":{"rendered":"Professional Land Surveying"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][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;][\/et_pb_text][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\/22\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-55__professional_land_surveying.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-55<\/a><\/p>\n<\/div>\n<p>The Taxpayer primarily engages in surveying for road construction contractors. The Taxpayer failed to keep up with the changes to Section 7-9-43, which was amended in 1992 to require that sellers claiming deductions which require nontaxable transaction certificates obtain the new 1992 series nttcs and have them in their possession at the time they file returns claiming deductions based upon the nttcs. Upon audit, the Department denied claimed deductions for failure to have the new nttcs in its possession at the time the deductions were claimed. The Taxpayer claimed that it was impossible for small taxpayers to keep up with the statutory changes and that it should be allowed the deductions claimed even though it did not have the required nttcs because the transactions otherwise met the statutory criteria for deduction. Held: statutory requirements cannot be waived by the Department or its Hearing Officer. Protest denied.\u00a0<\/p>\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\/22\/1998 98-55 The Taxpayer primarily engages in surveying for road construction contractors. The Taxpayer failed to keep up with the changes to Section 7-9-43, which was amended in 1992 to require that sellers claiming deductions which require nontaxable transaction certificates obtain the new 1992 series nttcs and have them in their possession at the time [&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-6113","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>Professional Land Surveying : 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\/1998\/10\/22\/professional-land-surveying\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Professional Land Surveying : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/22\/1998 98-55 The Taxpayer primarily engages in surveying for road construction contractors. The Taxpayer failed to keep up with the changes to Section 7-9-43, which was amended in 1992 to require that sellers claiming deductions which require nontaxable transaction certificates obtain the new 1992 series nttcs and have them in their possession at the time [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/10\/22\/professional-land-surveying\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"1998-10-22T15:18:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:36:08+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1998\\\/10\\\/22\\\/professional-land-surveying\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1998\\\/10\\\/22\\\/professional-land-surveying\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Professional Land Surveying\",\"datePublished\":\"1998-10-22T15:18:55+00:00\",\"dateModified\":\"2026-04-11T19:36:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1998\\\/10\\\/22\\\/professional-land-surveying\\\/\"},\"wordCount\":244,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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