{"id":6228,"date":"1999-02-02T10:07:15","date_gmt":"1999-02-02T17:07:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6228"},"modified":"2026-04-11T13:36:07","modified_gmt":"2026-04-11T19:36:07","slug":"west-texas-express","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/02\/02\/west-texas-express\/","title":{"rendered":"West Texas Express"},"content":{"rendered":"[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 admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">02\/02\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-06__west_texas_express.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-06<\/a><\/p>\n<p>The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. As a result of the audit the taxpayer was assessed based on the calculation of a 37.3% error rate. The taxpayer successfully challenged the method of calculating this error rate as well as the Department\u2019s denial of the taxpayer\u2019s use of the reduced weight distance tax rate under Section 7-15A-6(B). The Department is ordered to abate the assessment in full. Protest granted.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>02\/02\/1999 99-06 The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. As a result of the audit the taxpayer was assessed based on the calculation of a 37.3% error rate. The taxpayer successfully challenged the method of calculating this error rate as well as the Department\u2019s [&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-6228","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>West Texas Express : 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\/1999\/02\/02\/west-texas-express\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"West Texas Express : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/02\/1999 99-06 The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. 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