{"id":7445,"date":"2002-05-06T16:28:58","date_gmt":"2002-05-06T22:28:58","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7445"},"modified":"2026-04-11T13:35:05","modified_gmt":"2026-04-11T19:35:05","slug":"gilman-construction","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/05\/06\/gilman-construction\/","title":{"rendered":"Gilman Construction"},"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\">05\/06\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-12__gilman_construction.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-12<\/a><\/p>\n<p>In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments. \u00a0In March 2001, the Department sent the Taxpayer a letter with respect to his outstanding liabilities and various non-filed tax reports. On April 4, 2001, the Taxpayer filed a written response disputing the allegations in the Department\u2019s letter and attempting to protest the 1996 and 1998 assessments. The Department denied the protest of the assessments as untimely, and the Taxpayer filed a protest to that denial. \u00a0The sole issue considered at the administrative hearing was whether the Taxpayer\u2019s April 4, 2001 letter was a valid protest to the 1996 and 1998 assessments. Held: The protest was not filed within 30 days from the date the assessments were issued, as required by Section 7-1-24 NMSA 1978. \u00a0Accordingly, the protest was untimely and cannot be accepted by the Department. 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>05\/06\/2002 02-12 In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments. \u00a0In March 2001, the Department sent the Taxpayer a letter with respect to his outstanding liabilities and various non-filed tax reports. [&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-7445","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>Gilman Construction : 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\/2002\/05\/06\/gilman-construction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gilman Construction : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/06\/2002 02-12 In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments. \u00a0In March 2001, the Department sent the Taxpayer a letter with respect to his outstanding liabilities and various non-filed tax reports. 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