{"id":7474,"date":"2002-07-18T16:35:17","date_gmt":"2002-07-18T22:35:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7474"},"modified":"2026-04-11T13:35:04","modified_gmt":"2026-04-11T19:35:04","slug":"gencon-corporation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/07\/18\/gencon-corporation\/","title":{"rendered":"Gencon Corporation"},"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\">07\/18\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-16__gencon_corporation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-16<\/a><\/p>\n<p>The Taxpayer is a commercial construction company that makes its monthly CRS tax payments by automated clearing house (ACH) transfer. \u00a0The Taxpayer&#8217;s payment of its October 2001 gross receipts tax was one day late due to its employees\u2019 failure to initiate the ACH transfer in a timely manner. As a result of the late payment, the Department assessed the Taxpayer for penalty and interest pursuant to Sections 7- 1-67 and 7-1-69 NMSA 1978. The Taxpayer protested the assessment of penalty, arguing: (1) that it was misled by an employee of the clearing house; and (2) that it has an exemplary reporting history and has always made every effort to insure that its taxes are paid on time. Held: (1) the Taxpayer\u2019s late payment was caused by its own errors in failing to initiate the ACH transfer in time; and (2) the Legislature has not granted the Department or its hearing officer authority to waive penalty based on equitable grounds, including a taxpayer&#8217;s past reporting history. Because the Taxpayer&#8217;s failure to make timely payment of its CRS taxes was negligent, penalty was properly assessed pursuant to Section 7-1-69 NMSA 1978. \u00a0Protest 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>07\/18\/2002 02-16 The Taxpayer is a commercial construction company that makes its monthly CRS tax payments by automated clearing house (ACH) transfer. \u00a0The Taxpayer&#8217;s payment of its October 2001 gross receipts tax was one day late due to its employees\u2019 failure to initiate the ACH transfer in a timely manner. As a result of 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-7474","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>Gencon Corporation : 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\/07\/18\/gencon-corporation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gencon Corporation : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"07\/18\/2002 02-16 The Taxpayer is a commercial construction company that makes its monthly CRS tax payments by automated clearing house (ACH) transfer. \u00a0The Taxpayer&#039;s payment of its October 2001 gross receipts tax was one day late due to its employees\u2019 failure to initiate the ACH transfer in a timely manner. 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