{"id":6906,"date":"2000-12-06T14:16:35","date_gmt":"2000-12-06T21:16:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6906"},"modified":"2026-04-11T13:35:28","modified_gmt":"2026-04-11T19:35:28","slug":"david-montoya","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/12\/06\/david-montoya\/","title":{"rendered":"David Montoya"},"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\">12\/06\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-36__david_montoya.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-36<\/a><\/p>\n<p>The Taxpayer is engaged in performing construction services as an independent contractor. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not reported to the Department for gross receipts tax purposes. The Taxpayer protested the assessment, maintaining: 1) the Department should have accepted an NTTC obtained after the 60-day period provided in Section 7-9-43 NMSA 1978 because the Taxpayer substantially complied with statutory requirements; 2) the Taxpayer never received the Department\u2019s original 60-day letter and so the NTTC was timely, and 3) imposing tax on the Taxpayer\u2019s receipts results in double taxation. Held: The Taxpayer is not entitled to the deduction provided in Section 7-9-52 NMSA 1978 because he did not have timely possession of an NTTC as required by Sections 7-9-52 and 7-9-43 NMSA 1978; the Department provided sufficient evidence to establish mailing of the 60-day letter; the assessment of gross receipts tax against the Taxpayer does not constitute double taxation. Protest 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>12\/06\/2000 00-36 The Taxpayer is engaged in performing construction services as an independent contractor. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not reported to the Department for gross receipts tax purposes. The Taxpayer protested the assessment, maintaining: 1) [&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-6906","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>David Montoya : 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\/12\/06\/david-montoya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"David Montoya : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/06\/2000 00-36 The Taxpayer is engaged in performing construction services as an independent contractor. \u00a0The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not reported to the Department for gross receipts tax purposes. The Taxpayer protested the assessment, maintaining: 1) [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/12\/06\/david-montoya\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2000-12-06T21:16:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:28+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/12\\\/06\\\/david-montoya\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/12\\\/06\\\/david-montoya\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"David Montoya\",\"datePublished\":\"2000-12-06T21:16:35+00:00\",\"dateModified\":\"2026-04-11T19:35:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2000\\\/12\\\/06\\\/david-montoya\\\/\"},\"wordCount\":251,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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