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Perkinelmer Inc. & subsidiaries



The Taxpayer is a parent corporation for three subsidiary corporations.  On or about September 15, 2000, each of the subsidiaries filed separate New Mexico corporate income tax returns for the 1999 tax year.  The IRS later audited the Taxpayer, who was a federal consolidated filer, for multiple tax years, including 1999.  Prior to the conclusion of the IRS audit, the Taxpayer filed an amended New Mexico corporate income tax return for the 1999 tax year.  The amended return was filed with the three subsidiary corporations as a combined unitary group.  A refund was claimed on the amended return.  The Department sent the Taxpayer a denial of the refund, partly because the amended return was not marked to indicate filing method.  The Taxpayer filed a protest to the denial of the refund.  The Taxpayer later submitted additional information related to its protest, including the IRS audit and its conclusion.  The Department sent a letter to the Taxpayer explaining that regulation prohibits the retroactive election of a different filing method for reporting income tax.  The Taxpayer argued that the regulation was void as it overstepped the authority given in statute with regard to changing filing method.  The hearing officer found that the denial of the refund was appropriate and in accordance with the law.  The Taxpayer’s protest was denied.