The Taxpayer is engaged in performing construction services as an independent contractor. The Department assessed the Taxpayer for gross receipts tax, penalty and interest on business income reported on his 1995 federal income tax return but not reported to the Department for gross receipts tax purposes. The Taxpayer protested the assessment, maintaining: 1) the Department should have accepted an NTTC obtained after the 60-day period provided in Section 7-9-43 NMSA 1978 because the Taxpayer substantially complied with statutory requirements; 2) the Taxpayer never received the Department’s original 60-day letter and so the NTTC was timely, and 3) imposing tax on the Taxpayer’s receipts results in double taxation. Held: The Taxpayer is not entitled to the deduction provided in Section 7-9-52 NMSA 1978 because he did not have timely possession of an NTTC as required by Sections 7-9-52 and 7-9-43 NMSA 1978; the Department provided sufficient evidence to establish mailing of the 60-day letter; the assessment of gross receipts tax against the Taxpayer does not constitute double taxation. Protest denied.