Gilman Construction



In February 1996 and April 1998, the Department assessed the Taxpayer for unpaid gross receipts taxes, plus penalty and interest. The Taxpayer did not file a protest to either of these assessments.  In March 2001, the Department sent the Taxpayer a letter with respect to his outstanding liabilities and various non-filed tax reports. On April 4, 2001, the Taxpayer filed a written response disputing the allegations in the Department’s letter and attempting to protest the 1996 and 1998 assessments. The Department denied the protest of the assessments as untimely, and the Taxpayer filed a protest to that denial.  The sole issue considered at the administrative hearing was whether the Taxpayer’s April 4, 2001 letter was a valid protest to the 1996 and 1998 assessments. Held: The protest was not filed within 30 days from the date the assessments were issued, as required by Section 7-1-24 NMSA 1978.  Accordingly, the protest was untimely and cannot be accepted by the Department. Protest denied.