{"id":6731,"date":"2006-02-01T12:45:24","date_gmt":"2006-02-01T19:45:24","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6731"},"modified":"2026-04-11T13:34:20","modified_gmt":"2026-04-11T19:34:20","slug":"albertsons-fuel-center-990","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/02\/01\/albertsons-fuel-center-990\/","title":{"rendered":"Albertson\u2019s Fuel Center #990"},"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\">02\/01\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-03__albertsons_fuel_center.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-03<\/a><\/p>\n<p>Following a field audit, the Department assessed the taxpayer for gross receipts tax, compensating tax, penalty, and interest. \u00a0The taxpayer protested the assessment of penalty, claiming that its failure to pay tax was not due to negligence. \u00a0The matter was submitted on a stipulation of facts. \u00a0The stipulation was limited to procedural facts and did not include any information concerning the reasons for the taxpayer\u2019s failure to pay tax in a timely manner. \u00a0As a result, the taxpayer failed to meet its burden of proof, and the protest was denied. \u00a0<\/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>02\/01\/2006 06-03 Following a field audit, the Department assessed the taxpayer for gross receipts tax, compensating tax, penalty, and interest. \u00a0The taxpayer protested the assessment of penalty, claiming that its failure to pay tax was not due to negligence. \u00a0The matter was submitted on a stipulation of facts. \u00a0The stipulation was limited to procedural facts [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6731","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with 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