{"id":6451,"date":"2000-01-11T11:55:22","date_gmt":"2000-01-11T18:55:22","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6451"},"modified":"2026-04-11T13:35:50","modified_gmt":"2026-04-11T19:35:50","slug":"richey-construction-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/01\/11\/richey-construction-inc\/","title":{"rendered":"Richey Construction, Inc."},"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\">01\/11\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-01__richey_construction_-company_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-01<\/a><\/p>\n<p>Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported for gross receipts tax purposes. \u00a0Taxpayer was notified they had 60 days to provide evidence (NTTCs) to support any deductions claimed (Section 7-9-43). Taxpayer was not able to provide NTTCs within the required period and was assessed by the Department. Taxpayer claimed the gross receipts tax did not apply to their receipts because: 1) the Taxpayer was a wholesaler; 2) tax was being collected by the advertising publication; and 3) a Department employee misled them concerning the applicability of an NTTC to their situation. Held: \u00a0wholesalers are still required to produce required NTTCs; there is no double taxation when two different taxpayers are assessed; erroneous advice from a Department employee may affect penalty (which the Department abated in this case), but does not affect the taxpayer&#8217;s liability for tax and interest. 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>01\/11\/2000 00-01 Taxpayer provided photography services to an advertising publication. Taxpayer was notified of a limited scope audit (C-SPAN) based on a discrepancy between the business income reported on their 1995 federal income tax return and the receipts reported for gross receipts tax purposes. \u00a0Taxpayer was notified they had 60 days to provide evidence (NTTCs) [&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-6451","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>Richey Construction, Inc. : 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\/2000\/01\/11\/richey-construction-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Richey Construction, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"01\/11\/2000 00-01 Taxpayer provided photography services to an advertising publication. 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