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Mountain Moving and Storage Inc.



The Taxpayer was engaged in a storage business from 1999 through 2008, and it filed and paid gross receipts tax for this period.  In 2013, another business owner informed the Taxpayer that its gross receipts taxes were deductible.   In March 2013, the Taxpayer filed claims for refund from gross receipts taxes it paid from 1999 through 2008.  On April 12, 2013, the Department issued a letter denying the refund.  On June 3, 2013, the Taxpayer filed a formal protest to the denial.  Pursuant to Section 7-1-26 NMSA 1978, all claims for refund must be filed within three years of the end of the calendar year in which the payment was originally due.  The claims for refund submitted by the Taxpayer were submitted beyond the statute of limitations.  The Taxpayer’s protest was denied.