{"id":6264,"date":"1999-02-09T10:24:17","date_gmt":"1999-02-09T17:24:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6264"},"modified":"2026-04-11T13:36:06","modified_gmt":"2026-04-11T19:36:06","slug":"storm-construction-and-don-sara-hetter","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/02\/09\/storm-construction-and-don-sara-hetter\/","title":{"rendered":"Storm Construction and Don &#038; Sara Hetter"},"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\/09\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-12__storm_construction_and_don_and_sara_hetter.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-12<\/a><\/p>\n<p>Taxpayers performed road construction services for governmental entities who told Taxpayers that they were exempt from gross receipts tax. \u00a0No part of the Taxpayers&#8217; receipts were exempt or deductible from tax because there is no exemption or deduction for services provided to governmental entities. Taxpayers also failed to present evidence to establish the amount which can be deducted, pursuant to Section 7-9-53 for the value of land which was sold along with houses the Taxpayer built and sold. Taxpayers also failed to carry their burden of proving the Department&#8217;s lien to be improper or illegal. Finally, the Department is not bound by the court order filed in Mr. and Mrs. Hetter&#8217;s divorce proceedings to the extent it divides responsibility for payment of this tax liability because the Department was not a party to the divorce proceedings. \u00a0Protest denied.<\/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\/09\/1999 99-12 Taxpayers performed road construction services for governmental entities who told Taxpayers that they were exempt from gross receipts tax. \u00a0No part of the Taxpayers&#8217; receipts were exempt or deductible from tax because there is no exemption or deduction for services provided to governmental entities. Taxpayers also failed to present evidence to establish the [&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-6264","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>Storm Construction and Don &amp; Sara Hetter : 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\/09\/storm-construction-and-don-sara-hetter\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Storm Construction and Don &amp; Sara Hetter : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/09\/1999 99-12 Taxpayers performed road construction services for governmental entities who told Taxpayers that they were exempt from gross receipts tax. \u00a0No part of the Taxpayers&#039; receipts were exempt or deductible from tax because there is no exemption or deduction for services provided to governmental entities. 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