EL CENTRO VILLA v. TAX. & REV. DEPT.

No. 10058.

779 P.2d 982 (1989)

EL CENTRO VILLA NURSING CENTER, Appellant, v. TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Appellee.

Court of Appeals of New Mexico.

August 17, 1989.


Attorney(s) appearing for the Case

Hugo A. Rodriguez, Thomas J. Griego, Behles & Davis, P.C., Albuquerque, for appellant.

Harold D. Stratton, Atty. Gen., Carolyn Wolf, Sp. Ass't. Atty. Gen., Santa Fe, for appellee.


OPINION

ALARID, Judge.

The motion for rehearing filed by appellee in this cause is granted, and the opinion filed previously is hereby withdrawn and the following substituted therefor.

Taxpayer appeals directly to this court from the decision and order of a hearing officer of the Taxation and Revenue Department (department) assessing a penalty for its failure to pay gross receipts tax, which failure the hearing officer found was due to negligence...

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