{"id":4413,"date":"2020-11-12T16:19:29","date_gmt":"2020-11-12T23:19:29","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4413"},"modified":"2026-04-11T13:16:19","modified_gmt":"2026-04-11T19:16:19","slug":"harolds-grading-and-trucking-co","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/harolds-grading-and-trucking-co\/","title":{"rendered":"Harold\u2019s Grading and Trucking, Co."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][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\">06\/29\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-20_harolds_grading_and_trucking_co.pdf\">15-20<\/a><\/p>\n<p>On October 30, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest.\u00a0 The Taxpayer received that notice of assessment on October 31, 2014.\u00a0 The Taxpayer filed a protest to the assessment postmarked January 30, 2015.\u00a0 On February 9, 2015, the Department denied the protest as it was not filed timely.\u00a0 A protest of an assessment must be filed within 90 days.\u00a0 90 days from the assessment on October 30, 2014 was January 28, 2015.\u00a0 90 days from the date of receipt of the assessment, October 31, 2014, was January 29, 2015.\u00a0 On March 6, 2015, the taxpayer filed a protest to the denial of the protest.\u00a0 The Taxpayer believed that they had until January 31, 2015 to file a protest to the assessment.\u00a0 The Taxpayer asked a Department employee by email if they had until January 31, 2015 to file a protest.\u00a0 The Department employee responded by saying yes and that the protest had to be filed within 90 days of the assessment.\u00a0 The Taxpayer replied and asked for clarification of the date of the assessment.\u00a0 The Department employee replied that the date of the assessment was October 30, 2014, and that the protest had to be filed within 90 days of that date.\u00a0 The Taxpayer did not understand how to calculate the 90 days and believed that they had until January 31, 2015.\u00a0 The Taxpayer felt that they were misled by the emails from the Department employee.\u00a0 Section 7-2-24 (C) provides that a taxpayer shall file a protest within 90 days.\u00a0 The Taxpayer failed to file the protest within the 90 days allowed and the protest was properly denied.\u00a0 The Taxpayer\u2019s protest was 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>06\/29\/2015 15-20 On October 30, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest.\u00a0 The Taxpayer received that notice of assessment on October 31, 2014.\u00a0 The Taxpayer filed a protest to the assessment postmarked January 30, 2015.\u00a0 On February 9, 2015, the Department denied the protest as it was not filed [&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-4413","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>Harold\u2019s Grading and Trucking, Co. : 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\/harolds-grading-and-trucking-co\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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