ARCA

03-06

The Taxpayer is a nonprofit organization engaged in the business of providing services in New Mexico. The Taxpayer is registered with the Department for payment of CRS taxes and is required to pay on a monthly basis. In November 2001, the accounts payable bookkeeper was on leave and the organization made no arrangements to have her duties covered. The October 2001 CRS report was filed in December 2001. In January 2002, the Department assessed the Taxpayer for penalty and interest on the late payment of October 2001 CRS taxes. The Taxpayer protested the assessment and asked the hearing officer to waive the Department’s assessment because: 1) it is a nonprofit corporation and could use the funds for a better purpose; and 2) the Taxpayer has made all other CRS payments in a timely manner for over 17 years. Held: The Taxpayer was late paying CRS taxes due to the state, and interest and penalty was properly assessed pursuant to Sections 7-1-67 and 7-1-69 NMSA 1978. Protest denied.