{"id":6283,"date":"1999-03-18T10:33:15","date_gmt":"1999-03-18T17:33:15","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6283"},"modified":"2026-04-11T13:35:52","modified_gmt":"2026-04-11T19:35:52","slug":"kenneth-g-abbott-d-b-a-abbott-designs","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/03\/18\/kenneth-g-abbott-d-b-a-abbott-designs\/","title":{"rendered":"Kenneth G. Abbott d\/b\/a Abbott Designs"},"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\">03\/18\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-16__kenneth_g_abbot.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-16<\/a><\/p>\n<p>Taxpayer moved to NM to fulfill a service contract with a private company. After reviewing his wife\u2019s CRS-1 Filer\u2019s Kit the Taxpayer did not believe that his receipts from performing services in NM were subject to the gross receipts tax. In 1998 the Department discovered the non payment and assessed the Taxpayer for the tax, penalty and interest. The Taxpayer protested the penalty assessment claiming that the Filer\u2019s Kit did not specify the tax was imposed on nonresidents performing services in NM. Taxpayer was found to be negligent. Protest 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>03\/18\/1999 99-16 Taxpayer moved to NM to fulfill a service contract with a private company. After reviewing his wife\u2019s CRS-1 Filer\u2019s Kit the Taxpayer did not believe that his receipts from performing services in NM were subject to the gross receipts tax. In 1998 the Department discovered the non payment and assessed the Taxpayer for [&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-6283","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>Kenneth G. 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