{"id":4294,"date":"2016-03-07T13:13:46","date_gmt":"2016-03-07T20:13:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4294"},"modified":"2026-04-11T13:30:04","modified_gmt":"2026-04-11T19:30:04","slug":"david-and-kristine-greig","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/03\/07\/david-and-kristine-greig\/","title":{"rendered":"David and Kristine Greig"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">03\/07\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-07_david_and_kristine_greig.pdf\">16-07<\/a><\/p>\n<p><span>On October 15, 2015, the Department denied the Taxpayers\u2019 request for refund regarding an overpayment of New Mexico personal income tax (PIT) in 2008.\u00a0 On November 16, 2015, the Taxpayers filed a formal protest letter.\u00a0 For the 2008 tax year, the Taxpayers were granted an extension of time to file their PIT return.\u00a0 The Taxpayers made an estimated tax payment in April 2009 and filed their return in October 2009.\u00a0 On their return, the Taxpayers claimed a refund, which was granted and paid to them.\u00a0 On their return, the Taxpayers failed to account for their estimated payment, which they could have also claimed for refund.\u00a0 On December 23, 2009, the Department sent a letter to the Taxpayers advising them that there was an overpayment of their PIT for the 2008 tax year.\u00a0 Enclosed with the letter was an application for refund.\u00a0 The Taxpayers filed the application for refund with the Department on or about January 25, 2010.\u00a0 The Taxpayers consulted with an accountant, who recommended that they file an amended PIT return for 2008.\u00a0 The Taxpayers filed the amended return requesting a refund with the Department on or about October 17, 2010.\u00a0 The Department took no action on either of the Taxpayers claims for refund.\u00a0 In 2015, the Taxpayers contacted the Department about the status of their refund claim.\u00a0 The Department employee saw that the money was still there and advised the Taxpayers to file another claim for refund.\u00a0 On October 8, 2015, the Taxpayers filed another claim for refund for the 2008 tax year.\u00a0 The Department denied the claim based on the statute of limitations.\u00a0 Pursuant to Section 7-1-26 (D) 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.\u00a0 The final date for the Taxpayers to file a claim for refund in this situation was December 31, 2012.\u00a0 The Department is barred by statute from acting on any claim for refund that is beyond the statute of limitations.\u00a0 The Taxpayers\u2019 protest was denied.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>03\/07\/2016 16-07 On October 15, 2015, the Department denied the Taxpayers\u2019 request for refund regarding an overpayment of New Mexico personal income tax (PIT) in 2008.\u00a0 On November 16, 2015, the Taxpayers filed a formal protest letter.\u00a0 For the 2008 tax year, the Taxpayers were granted an extension of time to file their PIT return.\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4294","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>David and Kristine Greig : 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\/2016\/03\/07\/david-and-kristine-greig\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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