{"id":5097,"date":"2013-08-06T14:05:27","date_gmt":"2013-08-06T20:05:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5097"},"modified":"2026-04-11T13:32:10","modified_gmt":"2026-04-11T19:32:10","slug":"emcore-corporation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/08\/06\/emcore-corporation\/","title":{"rendered":"Emcore Corporation"},"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\">08\/06\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-20_emcore_corporation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-20<\/a><\/p>\n<p>The Taxpayer prepared and signed an application for an Alternative Energy Product Manufacturer\u2019s Tax Credit on July 24, 2011. \u00a0The Taxpayer did not mail that application to the Department until December 21 2011. The Department received the application on December 29, 2011. \u00a0The Alternative Energy Product Manufacturer\u2019s Tax Credit requires an increase of at least one full-time equivalent employee in the one-year period before application. \u00a0From July 24, 2010 until the July 24, 2011 date of signature on the application, the Taxpayer had an increase in employees. However, from the one-year period beginning on December 21, 2010 through the December 21, 2011 mailing of the application, the Taxpayer had a net reduction of 146 employees. \u00a0The Department denied the Taxpayer\u2019s application for the credit. \u00a0The Taxpayer protested the Department\u2019s denial of the application for the Alternative Energy Product Manufacturer\u2019s Tax Credit, arguing that the date of signature on the application determined when the application was filed. \u00a0The hearing officer found that for the purposes of Section 7-9J-5 NMSA 1978, the Taxpayers did not apply for the credit until they mailed their application to the Department on December 21, 2011. Therefore, since the Taxpayer had a net reduction in employees in the year before that mailing, the Department properly denied the credit because the Taxpayer did not satisfy the eligibility requirements under Section 7-9J-5 NMSA 1978. \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>08\/06\/2013 13-20 The Taxpayer prepared and signed an application for an Alternative Energy Product Manufacturer\u2019s Tax Credit on July 24, 2011. \u00a0The Taxpayer did not mail that application to the Department until December 21 2011. The Department received the application on December 29, 2011. \u00a0The Alternative Energy Product Manufacturer\u2019s Tax Credit requires an increase of [&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-5097","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>Emcore Corporation : 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\/08\/06\/emcore-corporation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Emcore Corporation : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"08\/06\/2013 13-20 The Taxpayer prepared and signed an application for an Alternative Energy Product Manufacturer\u2019s Tax Credit on July 24, 2011. \u00a0The Taxpayer did not mail that application to the Department until December 21 2011. 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