{"id":6811,"date":"2000-07-21T13:05:44","date_gmt":"2000-07-21T19:05:44","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6811"},"modified":"2026-04-11T13:35:47","modified_gmt":"2026-04-11T19:35:47","slug":"rioja-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/07\/21\/rioja-inc\/","title":{"rendered":"Rioja, Inc."},"content":{"rendered":"<p>[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 _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\">07\/21\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-22__rioja_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-22<\/a><\/p>\n<p>The Taxpayer paid the gross receipts tax due for February 2000 eleven days late and was assessed penalty and interest by the Department. The Taxpayer paid the penalty amount due but not the interest amount assessed. The Taxpayer protested the penalty amount assessed, claiming the Department incorrectly assessed interest for an entire month when it should have assessed interest for only the period of time the payment was late (11 days). \u00a0Section 7-1-67 NMSA 1978 governs the imposition of interest and provides that interest is to be calculated on a monthly, not a daily basis. Held: The Department correctly assessed one month\u2019s interest on the Taxpayer\u2019s late payment of gross receipts tax, eleven days after the due date. \u00a0Protest 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>07\/21\/2000 00-22 The Taxpayer paid the gross receipts tax due for February 2000 eleven days late and was assessed penalty and interest by the Department. The Taxpayer paid the penalty amount due but not the interest amount assessed. The Taxpayer protested the penalty amount assessed, claiming the Department incorrectly assessed interest for an entire month [&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-6811","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>Rioja, 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\/07\/21\/rioja-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rioja, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/21\/2000 00-22 The Taxpayer paid the gross receipts tax due for February 2000 eleven days late and was assessed penalty and interest by the Department. The Taxpayer paid the penalty amount due but not the interest amount assessed. 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