{"id":6989,"date":"2005-05-16T14:50:38","date_gmt":"2005-05-16T20:50:38","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6989"},"modified":"2026-04-11T13:34:23","modified_gmt":"2026-04-11T19:34:23","slug":"garcias-kitchen","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/05\/16\/garcias-kitchen\/","title":{"rendered":"Garcia\u2019s Kitchen"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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05\/16\/2005<\/div>\n<\/div>\n
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05-11<\/a><\/p>\n

During the calendar year 2003, the taxpayer\u2019s average monthly payment of gross receipts, compensating and withholding taxes exceeded $25,000. \u00a0On December 15, 2003, the Department mailed a notice to the address shown in the taxpayer\u2019s registration record advising the taxpayer that it was now required to submit its 2004 CRS taxes using one of the special payment methods set out in Section 7-1-13.1 NMSA 1978. \u00a0Due to a relocation of its business offices, the taxpayer did not receive the notice and continued mailing its CRS reports as in the past. \u00a0Because statute requires checks of special payment taxpayers to be received by the Department at least one banking day prior to the statutory due date, the taxpayer\u2019s CRS payments for several months during 2004 were late, resulting in assessments of penalty and interest. \u00a0A refund requested by the taxpayer in September, 2004, was granted, but the Department offset the refund against the assessed penalty and interest. \u00a0The taxpayer protested the refund offset. \u00a0The hearing officer denied the protest, finding that the fact that the taxpayer did not receive the Department\u2019s notice of special payment obligation did not excuse the taxpayer from compliance, and the Department was authorized to offset the refund.<\/p>\n<\/div>\n<\/div>\n

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Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

05\/16\/2005 05-11 During the calendar year 2003, the taxpayer\u2019s average monthly payment of gross receipts, compensating and withholding taxes exceeded $25,000. \u00a0On December 15, 2003, the Department mailed a notice to the address shown in the taxpayer\u2019s registration record advising the taxpayer that it was now required to submit its 2004 CRS taxes using one […]<\/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-6989","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nGarcia\u2019s Kitchen : 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\" 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