{"id":4835,"date":"2014-04-17T13:01:00","date_gmt":"2014-04-17T19:01:00","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4835"},"modified":"2026-04-11T13:32:05","modified_gmt":"2026-04-11T19:32:05","slug":"tawanda-latham","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/04\/17\/tawanda-latham\/","title":{"rendered":"Tawanda Latham"},"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\">04\/17\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-14_tawanda_latham.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-14<\/a><\/p>\n<p>The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. \u00a0The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. \u00a0The Taxpayer protested the denial of the refund on October 9, 2013. \u00a0During the tax period in question, the Taxpayer worked as an independent contractor for the New Mexico Department of Health, and received payment for her services from both federal and state sources. \u00a0Department employees told Taxpayer that she was required to pay and report gross receipts taxes. \u00a0In December 2012, the Taxpayer stated that she was told by a different Department employee that she was exempt from paying gross receipts taxes. \u00a0The Taxpayer applied and received a refund from the Department for tax years 2010 through 2012. \u00a0The Taxpayer argued that she was unable to file a timely claim for refund she did not know that she was entitled to a refund. \u00a0Section 7-1-26 (D) NMSA 1978, bars the Department from acting on a refund claim that is not filed within the time allowed. \u00a0The Taxpayer\u2019s claim for refund was untimely under the rules set forth in statute and it was determined that the initial information provided to the Taxpayer was correct. \u00a0The Taxpayers\u2019 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>04\/17\/2014 14-14 The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. \u00a0The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. \u00a0The Taxpayer protested the denial of the refund on October 9, 2013. [&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-4835","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>Tawanda Latham : 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\/04\/17\/tawanda-latham\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tawanda Latham : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"04\/17\/2014 14-14 The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. \u00a0The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. \u00a0The Taxpayer protested the denial of the refund on October 9, 2013. 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