{"id":7495,"date":"2003-03-15T16:48:35","date_gmt":"2003-03-15T23:48:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7495"},"modified":"2026-04-11T13:34:44","modified_gmt":"2026-04-11T19:34:44","slug":"desert-rose-landscaping","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/03\/15\/desert-rose-landscaping\/","title":{"rendered":"Desert Rose Landscaping"},"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\">03\/15\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-15__desert_rose_landscaping.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-15<\/a><\/p>\n<p>The Taxpayer filed CRS taxes using a special deposit box situated outside the Department\u2019s Santa Fe District Office especially for acceptance of tax payments on or before the due date for various taxes. In this instance the Taxpayer maintained that the CRS tax for the previous quarter was delivered to the deposit box on the due date. Department records, however, showed a date stamped nearly a month afterward. In coming to a decision the Hearing Officer examined the Taxpayer\u2019s payment history and records and concluded that the Taxpayer had indeed made the payment on the due date. The Department contended that the Taxpayer had either been mistaken or had lied about the payment date. The Hearing Officer found it more likely that the Department had misplaced the payment because the Taxpayers had consistently made all tax, loan and other payments in a timely manner. Held: The evidence taken as a whole overcomes the presumption of correctness of the assessment under Section 7-1-17 NMSA 1978, and no interest or penalty is due. Protest granted. \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>03\/15\/2003 03-15 The Taxpayer filed CRS taxes using a special deposit box situated outside the Department\u2019s Santa Fe District Office especially for acceptance of tax payments on or before the due date for various taxes. In this instance the Taxpayer maintained that the CRS tax for the previous quarter was delivered to the deposit box [&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-7495","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>Desert Rose Landscaping : 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\/03\/15\/desert-rose-landscaping\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Desert Rose Landscaping : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/15\/2003 03-15 The Taxpayer filed CRS taxes using a special deposit box situated outside the Department\u2019s Santa Fe District Office especially for acceptance of tax payments on or before the due date for various taxes. 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