{"id":5012,"date":"2013-10-03T13:45:43","date_gmt":"2013-10-03T19:45:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5012"},"modified":"2026-04-11T13:32:08","modified_gmt":"2026-04-11T19:32:08","slug":"mountain-moving-and-storage-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/10\/03\/mountain-moving-and-storage-inc\/","title":{"rendered":"Mountain Moving and Storage Inc."},"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\">10\/03\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-28_mountain_moving_and_storage_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-28<\/a><\/p>\n<p>The Taxpayer was engaged in a storage business from 1999 through 2008, and it filed and paid gross receipts tax for this period. \u00a0In 2013, another business owner informed the Taxpayer that its gross receipts taxes were deductible. \u00a0 In March 2013, the Taxpayer filed claims for refund from gross receipts taxes it paid from 1999 through 2008. \u00a0On April 12, 2013, the Department issued a letter denying the refund. \u00a0On June 3, 2013, the Taxpayer filed a formal protest to the denial. \u00a0Pursuant 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. \u00a0The claims for refund submitted by the Taxpayer were submitted beyond the statute of limitations. \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>10\/03\/2013 13-28 The Taxpayer was engaged in a storage business from 1999 through 2008, and it filed and paid gross receipts tax for this period. \u00a0In 2013, another business owner informed the Taxpayer that its gross receipts taxes were deductible. \u00a0 In March 2013, the Taxpayer filed claims for refund from gross receipts taxes it [&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-5012","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>Mountain Moving and Storage Inc. : 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\/2013\/10\/03\/mountain-moving-and-storage-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mountain Moving and Storage Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/03\/2013 13-28 The Taxpayer was engaged in a storage business from 1999 through 2008, and it filed and paid gross receipts tax for this period. \u00a0In 2013, another business owner informed the Taxpayer that its gross receipts taxes were deductible. \u00a0 In March 2013, the Taxpayer filed claims for refund from gross receipts taxes it [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/10\/03\/mountain-moving-and-storage-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2013-10-03T19:45:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:08+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta 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