{"id":6577,"date":"2006-09-14T12:02:20","date_gmt":"2006-09-14T18:02:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6577"},"modified":"2026-04-11T13:34:18","modified_gmt":"2026-04-11T19:34:18","slug":"redrock-foods-ltd","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/09\/14\/redrock-foods-ltd\/","title":{"rendered":"Redrock Foods, Ltd."},"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 _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][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;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">09\/14\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-16__redrock_foods.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-16<\/a><\/p>\n<p>The Taxpayer is a California limited partnership that owns several fast-food restaurants in New Mexico. \u00a0Beginning in 1995, the partner in the Taxpayer\u2019s Colorado office was responsible for payment of New Mexico gross receipts taxes. \u00a0In early 2003, the Colorado partner stopped paying these taxes to New Mexico. \u00a0The other partners did not discover the problem until June 2004. \u00a0At that time the Taxpayer began timely reporting and paying its gross receipts taxes again and also approached its lender for a loan to pay the back taxes. \u00a0The Taxpayer\u2019s vice president told a Department employee that the lender would not agree to the payment of penalty, and the employee told him that she was pretty sure penalty could be abated if a short-term payment plan was arranged. \u00a0A few months later, the Taxpayer was informed that penalty could not be abated. \u00a0By June 2005, the Taxpayer had paid all amounts assessed by the Department, including the penalty. \u00a0The Taxpayer then filed a claim for refund of the penalty, which was denied. \u00a0The Taxpayer protested, arguing that the failure to pay gross receipts taxes was attributable to only one partner and the remaining partners were innocent. \u00a0The Hearing Officer held that the partnership entity was responsible for the actions of all of its partners, including the partner in Colorado, and that penalty was properly assessed. \u00a0The Taxpayer\u2019s 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\/14\/2006 06-16 The Taxpayer is a California limited partnership that owns several fast-food restaurants in New Mexico. \u00a0Beginning in 1995, the partner in the Taxpayer\u2019s Colorado office was responsible for payment of New Mexico gross receipts taxes. \u00a0In early 2003, the Colorado partner stopped paying these taxes to New Mexico. \u00a0The other partners did not [&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-6577","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is 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