{"id":5734,"date":"2011-09-06T16:14:36","date_gmt":"2011-09-06T22:14:36","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5734"},"modified":"2026-04-11T13:32:44","modified_gmt":"2026-04-11T19:32:44","slug":"healthsouth-rehabilitation-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/09\/06\/healthsouth-rehabilitation-2\/","title":{"rendered":"Healthsouth Rehabilitation"},"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\">09\/06\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-19_healthsouth_rehabilitation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-19<\/a><\/p>\n<p>The Taxpayer filed a claim for refund for the gross receipts tax periods from January 2006 through December 2008 on October 8, 2009. \u00a0On May 19, 2010, the Department sent the Taxpayer a letter indicating that the Department could not take action on the claim because more than 210 days had passed. \u00a0The letter also stated that the claim could be re-filed if the statute of limitations had not expired. \u00a0 A representative, calling on behalf of the Taxpayer, spoke with a Department employee who told him that the statute of limitations would not apply because the claim had originally been filed within the allowed time. \u00a0The Taxpayer re-filed the claim on May 19, 2010. \u00a0On July 20, 2010, the Department issued a letter granting the claim for tax periods December 2006 through December 2008, but denying the claim for tax periods January 2006 through November 2006, due to the statute of limitations. \u00a0The Taxpayer filed a formal protest to the denial and argued that they relied on the information provided by the Department employee. \u00a0Statute bars the Department from acting on a claim for refund that is more than 210 days old, even when the claim was originally filed within the statute of limitations. \u00a0For this reason, the Hearing Officer found that the Department\u2019s denial of the claim for refund for tax periods January 2006 through November 2006 was appropriate. \u00a0The Taxpayer&#8217;s protest was denied. \u00a0<\/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>09\/06\/2011 11-19 The Taxpayer filed a claim for refund for the gross receipts tax periods from January 2006 through December 2008 on October 8, 2009. \u00a0On May 19, 2010, the Department sent the Taxpayer a letter indicating that the Department could not take action on the claim because more than 210 days had passed. \u00a0The [&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-5734","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 - 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