The Taxpayer is distributor who is licensed to sell cigarettes in New Mexico. As a distributor, the Taxpayer must purchase stamps from the Department. The Department sells cigarette stamps in numbered rolls, and each stamp has a serial number. The Taxpayer ordered cigarette stamps and charged the payment. When the payment is charged, the payment for stamps is required to be made on or before the 25th day of the month following the month in which the sale of stamps is made by the Department. The Taxpayer mailed their payment two days after the due date. Although the Taxpayer does have a good payment history with the Department, the Taxpayers’ history is not considered grounds for an abatement when they are negligent in late submission of a payment. The Taxpayers’ protest is denied.
Core-Mark Midcontinent, Inc.