{"id":7630,"date":"2002-12-20T17:06:00","date_gmt":"2002-12-21T00:06:00","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7630"},"modified":"2026-04-11T13:35:02","modified_gmt":"2026-04-11T19:35:02","slug":"dlorah-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/12\/20\/dlorah-inc\/","title":{"rendered":"Dlorah, Inc"},"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\">12\/20\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-31__dlorah_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-31<\/a><\/p>\n<p>The Taxpayer is a corporation with its principal offices in South Dakota, \u00a0The Taxpayer is engaged in the business of operating for-profit educational institutions in six states, \u00a0including New Mexico. \u00a0Following an audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest attributable to the Taxpayer&#8217;s failure to pay gross receipts tax on its tuition receipts during the period June 1991 through November 1997. The Taxpayer protested the imposition of penalty, arguing that it reasonably relied on its South Dakota accounting firm to insure that all of the Taxpayer&#8217;s taxes were properly paid. \u00a0The Taxpayer failed, however, to provide any evidence that the accounting firm was asked to prepare or review the taxpayer&#8217;s gross receipts tax returns or that it was ever consulted concerning the Taxpayer&#8217;s liability for tax on the receipts at issue. \u00a0Held: \u00a0In order to support a finding of nonnegligence, a taxpayer&#8217;s reliance on a tax professional must be active and informed, not passive and unaware. \u00a0In this case, the Taxpayer&#8217;s lack of knowledge concerning its liability for gross receipts tax comes within the definition of negligence in Section 7-1-69 (A) NMSA 1978, and penalty was properly imposed. \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>12\/20\/2002 02-31 The Taxpayer is a corporation with its principal offices in South Dakota, \u00a0The Taxpayer is engaged in the business of operating for-profit educational institutions in six states, \u00a0including New Mexico. \u00a0Following an audit, the Department assessed the Taxpayer for gross receipts tax, penalty and interest attributable to the Taxpayer&#8217;s failure to pay gross [&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-7630","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>Dlorah, 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\/2002\/12\/20\/dlorah-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dlorah, Inc : All NM Taxes\" 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