{"id":3919,"date":"2020-11-11T12:43:30","date_gmt":"2020-11-11T19:43:30","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=3919"},"modified":"2026-04-11T13:17:28","modified_gmt":"2026-04-11T19:17:28","slug":"petes-top-quality-landscape-llc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/","title":{"rendered":"Pete\u2019s Top Quality Landscape, LLC"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#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\">10\/12\/2017<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"http:\/\/www.tax.newmexico.gov\/uploads\/files\/17-44_Petes%20Top%20Quality%20Landscape%20LLC.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">17-44<\/a><\/p>\n<p><span>On June 8, 2010, the Department assessed the Taxpayer for weight distance tax, penalty, and interest for the period of December 31, 2013 to June 30, 2009. The assessment included a separately stated penalty for underreporting.\u00a0 The Department received the Taxpayer protest on August 19, 2010. The Taxpayer performs landscape installation services and hauls materials, including sand and gravel. In most circumstances, the Taxpayer delivers or picks up materials. The Taxpayer estimated that the trucks are empty at least 50 percent of time. The Taxpayer usually relies on fuel tickets to record the number of miles its truck travels and does not keep logs because they do not travel more than 150 miles from its center of business. In 2009 the Department performed an audit of the Taxpayer\u2019s weight distance tax reporting. The Taxpayer stated that at the time of the audit it provided all requested documentation. The Department\u2019s audit determined that the Taxpayer had underreported its tax by more than 25 percent for the periods being audited. During the review of the documentation submitted and the audit narrative there was not any information provided to the Department to show that the Taxpayer was entitled to a decrease in the original assessment. It was determined by the Hearing Officer, that the Taxpayer did not provide sufficient evidence and legal argument to establish presumption of correctness and therefore was not entitled to an abatement. Therefore, the Taxpayer is liable for the amount in the assessment. For the reasons above, the Taxpayer\u2019s protest is denied.<\/span><\/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>10\/12\/2017 17-44 On June 8, 2010, the Department assessed the Taxpayer for weight distance tax, penalty, and interest for the period of December 31, 2013 to June 30, 2009. The assessment included a separately stated penalty for underreporting.\u00a0 The Department received the Taxpayer protest on August 19, 2010. The Taxpayer performs landscape installation services and [&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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-3919","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>Pete\u2019s Top Quality Landscape, LLC : Governments<\/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\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pete\u2019s Top Quality Landscape, LLC : Governments\" \/>\n<meta property=\"og:description\" content=\"10\/12\/2017 17-44 On June 8, 2010, the Department assessed the Taxpayer for weight distance tax, penalty, and interest for the period of December 31, 2013 to June 30, 2009. The assessment included a separately stated penalty for underreporting.\u00a0 The Department received the Taxpayer protest on August 19, 2010. The Taxpayer performs landscape installation services and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-11T19:43:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:17:28+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Pete\u2019s Top Quality Landscape, LLC\",\"datePublished\":\"2020-11-11T19:43:30+00:00\",\"dateModified\":\"2026-04-11T19:17:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/\"},\"wordCount\":319,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; Orders\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/\",\"name\":\"Pete\u2019s Top Quality Landscape, LLC : Governments\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\"},\"datePublished\":\"2020-11-11T19:43:30+00:00\",\"dateModified\":\"2026-04-11T19:17:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/petes-top-quality-landscape-llc\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pete\u2019s Top Quality Landscape, LLC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\",\"name\":\"admin@sks.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"caption\":\"admin@sks.com\"},\"sameAs\":[\"https:\\\/\\\/www.tax.newmexico.gov\"],\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/author\\\/adminsks-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pete\u2019s Top Quality Landscape, LLC : Governments","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/","og_locale":"en_US","og_type":"article","og_title":"Pete\u2019s Top Quality Landscape, LLC : Governments","og_description":"10\/12\/2017 17-44 On June 8, 2010, the Department assessed the Taxpayer for weight distance tax, penalty, and interest for the period of December 31, 2013 to June 30, 2009. The assessment included a separately stated penalty for underreporting.\u00a0 The Department received the Taxpayer protest on August 19, 2010. The Taxpayer performs landscape installation services and [&hellip;]","og_url":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/","og_site_name":"Governments","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_published_time":"2020-11-11T19:43:30+00:00","article_modified_time":"2026-04-11T19:17:28+00:00","author":"admin@sks.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin@sks.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/#article","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/"},"author":{"name":"admin@sks.com","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532"},"headline":"Pete\u2019s Top Quality Landscape, LLC","datePublished":"2020-11-11T19:43:30+00:00","dateModified":"2026-04-11T19:17:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/"},"wordCount":319,"publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization"},"articleSection":["Tax Decisions &amp; Orders"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/","name":"Pete\u2019s Top Quality Landscape, LLC : Governments","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website"},"datePublished":"2020-11-11T19:43:30+00:00","dateModified":"2026-04-11T19:17:28+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/petes-top-quality-landscape-llc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/governments\/"},{"@type":"ListItem","position":2,"name":"Pete\u2019s Top Quality Landscape, LLC"}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website","url":"https:\/\/www.tax.newmexico.gov\/governments\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/governments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/governments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]},{"@type":"Person","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532","name":"admin@sks.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","caption":"admin@sks.com"},"sameAs":["https:\/\/www.tax.newmexico.gov"],"url":"https:\/\/www.tax.newmexico.gov\/governments\/author\/adminsks-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/3919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/comments?post=3919"}],"version-history":[{"count":2,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/3919\/revisions"}],"predecessor-version":[{"id":3922,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/3919\/revisions\/3922"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/media?parent=3919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/categories?post=3919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/tags?post=3919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}