(May 17, 2019, 10:42 AM EDT) -- ALBUQUERQUE, N.M. — A New Mexico Taxation and Revenue Department decision that assessed a franchisor with an unpaid gross receipts tax of $344,672 was affirmed May 7 by the New Mexico Court of Appeals, which rejected claims by the taxpayer that it was acting as a disclosed agent for its franchisee (ATC Healthcare Services Inc. v. New Mexico Taxation and Revenue Department, No. A-1-CA-36081, N.M. App.)....