{"id":6876,"date":"2000-11-13T14:00:22","date_gmt":"2000-11-13T21:00:22","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6876"},"modified":"2026-04-11T13:35:29","modified_gmt":"2026-04-11T19:35:29","slug":"moriarty-municipal-schools","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/11\/13\/moriarty-municipal-schools\/","title":{"rendered":"Moriarty Municipal Schools"},"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\">11\/13\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-31__moriarty_municipal_schools.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-31<\/a><\/p>\n<p>Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. In May 2000, the Department assessed the Taxpayer a late-filing penalty for failing to file its CRS-1 report by the due date. \u00a0The Taxpayer protested the assessment, arguing: 1) the statutes do not authorize imposition of penalty for late filing when the tax payment is received on time; 2) the penalty should be limited to the minimum five-dollar penalty; 3) the Taxpayer was not negligent in failing to file the return on time, and 4) penalty should not be assessed against a public entity. Held: The Department\u2019s assessment of penalty against the Taxpayer was properly issued in accordance with the provisions of Section 7-1-69(A) NMSA 1978. The Department does not have authority to abate or reduce the penalty assessed against the Taxpayer based on the Taxpayer\u2019s status as a public school. \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>11\/13\/2000 00-31 Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. In May 2000, the Department assessed the Taxpayer a late-filing penalty for failing to file its CRS-1 report by the due date. \u00a0The Taxpayer protested the assessment, arguing: 1) the statutes do not authorize imposition of penalty [&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-6876","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>Moriarty Municipal Schools : 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\/11\/13\/moriarty-municipal-schools\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Moriarty Municipal Schools : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/13\/2000 00-31 Taxpayer is a New Mexico school district registered with the Department for payment of withholding taxes. 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