{"id":4744,"date":"2014-06-11T12:46:21","date_gmt":"2014-06-11T18:46:21","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4744"},"modified":"2026-04-11T13:32:03","modified_gmt":"2026-04-11T19:32:03","slug":"new-mexico-tech-university-research","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/11\/new-mexico-tech-university-research\/","title":{"rendered":"New Mexico Tech University Research"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\">06\/11\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-24_new_mexico_tech_university_research.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-24<\/a><\/p>\n<p>On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012. \u00a0 On November 19, 2013, the Taxpayer filed a protest to the assessment. \u00a0On December 2, 2013, the Department denied the protest as untimely. \u00a0On January 10, 2014, the Taxpayer protested the Department\u2019s denial of the protest. \u00a0The Taxpayer did not request an extension of time, or a retroactive extension of time, to file the initial protest. \u00a0The Taxpayer argued that it relied on a conversation with a Department employee, in which its representative was told that a protest was not needed, and that the issue could be resolved. \u00a0Because the Taxpayer did not rely on a regulation or a written ruling addressed to the Taxpayer, this does not entitle the Taxpayer to estoppel. \u00a0 The hearing officer found that the Department properly denied the Taxpayer\u2019s untimely protest of the assessment and, under Section 7-1-24 NMSA 1978, the Department is prohibited from acting on an untimely protest. \u00a0The Taxpayer\u2019s protest was denied.<\/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>06\/11\/2014 14-24 On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012. \u00a0 On November 19, 2013, the Taxpayer filed a protest to the assessment. \u00a0On December 2, 2013, the Department denied the protest as untimely. \u00a0On January 10, 2014, [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4744","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Mexico Tech University Research : 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\/2014\/06\/11\/new-mexico-tech-university-research\/\" \/>\n<meta property=\"og:locale\" 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