{"id":6146,"date":"2010-09-30T09:30:43","date_gmt":"2010-09-30T15:30:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6146"},"modified":"2026-04-11T13:32:48","modified_gmt":"2026-04-11T19:32:48","slug":"gea-integrated-cooling-technology","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/09\/30\/gea-integrated-cooling-technology\/","title":{"rendered":"GEA Integrated Cooling Technology"},"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 type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#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\">09\/30\/2010<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/10-13__gea_technology.pdf\" rel=\"attachment noopener wp-att-9755\" target=\"_blank\">10-13<\/a><\/p>\n<p>The Taxpayer is a Colorado based company that builds and renovates cooling towers for power plants. \u00a0During the audit period, June 2003 through May, 2008, the Taxpayer was working on projects in New Mexico for the Public Service Company of New Mexico. \u00a0The Taxpayer was audited by the Department, commencing on July 16, 2008. \u00a0As a result of the audit, on September 21, 2009 the Department issued an assessment to the Taxpayer gross receipts tax, penalty and interest for the periods covered by the audit. \u00a0Effective January 1, 2008, an amendment to Section 7-1-69(A) NMSA 1978 raised the maximum rate of penalty imposed for the failure to pay taxes from a maximum of 10% of the unpaid taxes to a maximum of 20%. \u00a0The Department applied the amended statute in calculating the penalty assessed the Taxpayer. \u00a0The Taxpayer protested only the penalty portion of the assessment, arguing that for reporting periods prior to the effective date of the amendment, the Department was prohibited from imposing the higher penalty provided for in the amended statute because it amounted to giving the amendment a retroactive effect, which is prohibited. \u00a0The hearing officer determined that although the language of Section 7-1-69(A) looks to whether taxes were unpaid in determining whether penalty should be imposed, penalty is imposed under the language of the statute only at the time that the unpaid taxes are assessed. \u00a0Because the unpaid taxes were assessed after the effective date of the statutory amendment, the amended version of Section 7-1-69(A) applied and it was not a prohibited retroactive application of the statutory amendment to assess penalty at the higher percentage of the amended statute. \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>09\/30\/2010 10-13 The Taxpayer is a Colorado based company that builds and renovates cooling towers for power plants. \u00a0During the audit period, June 2003 through May, 2008, the Taxpayer was working on projects in New Mexico for the Public Service Company of New Mexico. \u00a0The Taxpayer was audited by the Department, commencing on July 16, [&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-6146","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>GEA Integrated Cooling Technology : 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\/2010\/09\/30\/gea-integrated-cooling-technology\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GEA Integrated Cooling Technology : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/30\/2010 10-13 The Taxpayer is a Colorado based company that builds and renovates 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