{"id":7394,"date":"2003-05-13T16:36:03","date_gmt":"2003-05-13T22:36:03","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7394"},"modified":"2026-04-11T13:34:44","modified_gmt":"2026-04-11T19:34:44","slug":"tom-growney-equipment-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/05\/13\/tom-growney-equipment-inc\/","title":{"rendered":"Tom Growney Equipment, Inc."},"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\">05\/13\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-05__tom_growney_equipment_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-05<\/a><\/p>\n<p>The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of CRS taxes on a monthly basis. \u00a0In March 2002, the Taxpayer\u2019s general manager decided to use the Department\u2019s web site to electronically report and pay CRS taxes due for the February 2002 reporting period. The general manager failed to read the instructions on the Department\u2019s web site and did not make an effective payment of tax due. He made the same mistake when trying to pay CRS taxes for the next reporting period. \u00a0The Taxpayer\u2019s accounting staff failed to notify the general manager that the tax payments had not cleared the Taxpayer\u2019s account, and he did not discover his mistake until he received an assessment from the Department in April 2002. He then paid the tax principal due, but filed a protest to the assessment of penalty, arguing that: 1) the Department&#8217;s instructions concerning electronic payments were not clear, and 2) the hearing officer should waive or reduce the penalty based on the Taxpayer&#8217;s exemplary reporting history. Held: The hearing officer does not have authority to waive penalty based on a taxpayer\u2019s past reporting history. The Taxpayer&#8217;s failure to timely pay its CRS taxes was due to negligence, and penalty was properly assessed pursuant to Section 7-1-69 NMSA 1978. \u00a0<\/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>05\/13\/2003 03-05 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of CRS taxes on a monthly basis. \u00a0In March 2002, the Taxpayer\u2019s general manager decided to use the Department\u2019s web site to electronically report and pay CRS taxes due for the February 2002 reporting period. The [&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-7394","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>Tom Growney Equipment, 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\/2003\/05\/13\/tom-growney-equipment-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tom Growney Equipment, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/13\/2003 03-05 The Taxpayer is engaged in business in New Mexico and is registered with the Department for payment of CRS taxes on a monthly basis. \u00a0In March 2002, the Taxpayer\u2019s general manager decided to use the Department\u2019s web site to electronically report and pay CRS taxes due for the February 2002 reporting period. 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