{"id":7237,"date":"2003-10-29T15:42:00","date_gmt":"2003-10-29T22:42:00","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7237"},"modified":"2020-12-22T11:19:05","modified_gmt":"2020-12-22T18:19:05","slug":"zelma-kingsley","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/10\/29\/zelma-kingsley\/","title":{"rendered":"Zelma Kingsley"},"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\">10\/29\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-21__zelma_kingsley.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-21<\/a><\/p>\n<p>The taxpayer obtained from the Department an extension of time to file her 2002 New Mexico personal income tax. \u00a0At the time, a Department employee did not tell her that New Mexico law requires interest to be paid on any unpaid tax amount. On June 4, 2003, the Department assessed the taxpayer income tax, penalty and interest. \u00a0The taxpayer filed a written protest to the assessment, saying she had been granted an extension of time to pay until August 15, 2003. \u00a0She also objected to the addition of penalty and interest, arguing that she was never told there would be a penalty to extend the tax due date. \u00a0The Department abated the penalty assessed against the taxpayer. \u00a0Pursuant to NMSA 1978 Sections 7-1-13 and 7-1-67, the Department\u2019s granting of an extension of time for the taxpayer to pay her 2002 personal income tax does not excuse her from the payment of interest on that tax. \u00a0The taxpayer\u2019s protest was 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>10\/29\/2003 03-21 The taxpayer obtained from the Department an extension of time to file her 2002 New Mexico personal income tax. \u00a0At the time, a Department employee did not tell her that New Mexico law requires interest to be paid on any unpaid tax amount. On June 4, 2003, the Department assessed the taxpayer income [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-7237","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zelma Kingsley : 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\/2003\/10\/29\/zelma-kingsley\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zelma Kingsley : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/29\/2003 03-21 The taxpayer obtained from the Department an extension of time to file her 2002 New Mexico personal income tax. \u00a0At the time, a Department employee did not tell her that New Mexico law requires interest to be paid on any unpaid tax amount. 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