24-15<\/a><\/strong><\/p>\nThis protest involved whether the Department could grant the Taxpayer\u2019s untimely refund claims. The Taxpayer\u2019s claim was based on overpayments of gross receipts tax as the result of amended returns in periods from 2017 to 2019, when the Taxpayer had learned that third-party market providers had already paid the gross receipts tax on the Taxpayer\u2019s short-term rentals. The Department denied the refund claims because they were made beyond the statute of limitations. The Hearing Officer, determining that there was nothing in statute that would allow the Department to grant the claims, denied the protest.<\/p>\n
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24-15 This protest involved whether the Department could grant the Taxpayer\u2019s untimely refund claims. The Taxpayer\u2019s claim was based on overpayments of gross receipts tax as the result of amended returns in periods from 2017 to 2019, when the Taxpayer had learned that third-party market providers had already paid the gross receipts tax on the […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-17748","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\n
Inn of the Laughing Llama : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2024\/10\/09\/inn-of-the-laughing-llama\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inn of the Laughing Llama : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"24-15 This protest involved whether the Department could grant the Taxpayer\u2019s untimely refund claims. 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