{"id":4323,"date":"2020-11-12T15:52:54","date_gmt":"2020-11-12T22:52:54","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4323"},"modified":"2026-04-11T13:16:46","modified_gmt":"2026-04-11T19:16:46","slug":"precision-eye-center-pc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/","title":{"rendered":"Precision Eye Center, PC"},"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\">12\/31\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-43_precision_eye_center_pc.pdf\">15-43<\/a><\/p>\n<p>On July 26, 2006, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from January 31, 2002 through June 30, 2005.\u00a0 No penalty was assessed.\u00a0 On August 25, 2006, the Taxpayer filed a protest to the assessment.\u00a0 On June 9, 2015, the Administrative Hearings Office learned of the protest.\u00a0 On June 10, 2015, a notice of hearing was issued.\u00a0 Both parties stipulated to the relevant facts at the hearing, and explained that they had been communicating regularly since the request for hearing was made.\u00a0 The Taxpayer was entitled to deduct part of its gross receipts, and some items included in the assessment were determined not to be gross receipts.\u00a0 The final proposed numbers for the assessment were available on the date of the hearing.\u00a0 The Taxpayer objected to the hearing since it was conducted in 2015 and the protest was filed in 2006.\u00a0 The Taxpayer argued that some consideration for the significant delay should be given and the interest should be reduced.\u00a0 In 2006, there was not a strict statutory deadline of time frame within which a hearing must be held.\u00a0 There is also no statutory provision or regulatory authority for the Hearing Officer to dismiss a previously filed protest as a result of any delay.\u00a0 Interest was properly assessed and there is no statutory provision that allows for a reduction of interest when a hearing is significantly delayed.\u00a0 The parties stipulated that certain amounts of the original assessment should be reduced, so that portion of the assessment was ordered to be abated.<\/p>\n<p>The Taxpayer\u2019s protest was granted in part and denied in part.<\/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\/31\/2015 15-43 On July 26, 2006, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from January 31, 2002 through June 30, 2005.\u00a0 No penalty was assessed.\u00a0 On August 25, 2006, the Taxpayer filed a protest to the assessment.\u00a0 On June 9, 2015, the Administrative Hearings Office learned of [&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-4323","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>Precision Eye Center, PC : 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\/12\/precision-eye-center-pc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Precision Eye Center, PC : Governments\" \/>\n<meta property=\"og:description\" content=\"12\/31\/2015 15-43 On July 26, 2006, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from January 31, 2002 through June 30, 2005.\u00a0 No penalty was assessed.\u00a0 On August 25, 2006, the Taxpayer filed a protest to the assessment.\u00a0 On June 9, 2015, the Administrative Hearings Office learned of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/\" \/>\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=\"2020-11-12T22:52:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:16:46+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\\\/12\\\/precision-eye-center-pc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/precision-eye-center-pc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Precision Eye Center, PC\",\"datePublished\":\"2020-11-12T22:52:54+00:00\",\"dateModified\":\"2026-04-11T19:16:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/precision-eye-center-pc\\\/\"},\"wordCount\":329,\"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\\\/12\\\/precision-eye-center-pc\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/precision-eye-center-pc\\\/\",\"name\":\"Precision Eye Center, PC : Governments\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\"},\"datePublished\":\"2020-11-12T22:52:54+00:00\",\"dateModified\":\"2026-04-11T19:16:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/precision-eye-center-pc\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/precision-eye-center-pc\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/precision-eye-center-pc\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Precision Eye Center, PC\"}]},{\"@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":"Precision Eye Center, PC : 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\/12\/precision-eye-center-pc\/","og_locale":"en_US","og_type":"article","og_title":"Precision Eye Center, PC : Governments","og_description":"12\/31\/2015 15-43 On July 26, 2006, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from January 31, 2002 through June 30, 2005.\u00a0 No penalty was assessed.\u00a0 On August 25, 2006, the Taxpayer filed a protest to the assessment.\u00a0 On June 9, 2015, the Administrative Hearings Office learned of [&hellip;]","og_url":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/","og_site_name":"Governments","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_published_time":"2020-11-12T22:52:54+00:00","article_modified_time":"2026-04-11T19:16:46+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\/12\/precision-eye-center-pc\/#article","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/"},"author":{"name":"admin@sks.com","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532"},"headline":"Precision Eye Center, PC","datePublished":"2020-11-12T22:52:54+00:00","dateModified":"2026-04-11T19:16:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/"},"wordCount":329,"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\/12\/precision-eye-center-pc\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/","name":"Precision Eye Center, PC : Governments","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website"},"datePublished":"2020-11-12T22:52:54+00:00","dateModified":"2026-04-11T19:16:46+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/precision-eye-center-pc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/governments\/"},{"@type":"ListItem","position":2,"name":"Precision Eye Center, PC"}]},{"@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\/4323","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=4323"}],"version-history":[{"count":2,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/4323\/revisions"}],"predecessor-version":[{"id":4326,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/4323\/revisions\/4326"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/media?parent=4323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/categories?post=4323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/tags?post=4323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}