{"id":5874,"date":"2011-01-24T16:39:05","date_gmt":"2011-01-24T23:39:05","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5874"},"modified":"2020-12-22T09:57:30","modified_gmt":"2020-12-22T16:57:30","slug":"perkinelmer-inc-subsidiaries","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/01\/24\/perkinelmer-inc-subsidiaries\/","title":{"rendered":"Perkinelmer Inc. &#038; subsidiaries"},"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\">01\/24\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-02__perkinelmer_inc_and_subsidiaries.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-02<\/a><\/p>\n<p>The Taxpayer is a parent corporation for three subsidiary corporations. \u00a0On or about September 15, 2000, each of the subsidiaries filed separate New Mexico corporate income tax returns for the 1999 tax year. \u00a0The IRS later audited the Taxpayer, who was a federal consolidated filer, for multiple tax years, including 1999. \u00a0Prior to the conclusion of the IRS audit, the Taxpayer filed an amended New Mexico corporate income tax return for the 1999 tax year. \u00a0The amended return was filed with the three subsidiary corporations as a combined unitary group. \u00a0A refund was claimed on the amended return. \u00a0The Department sent the Taxpayer a denial of the refund, partly because the amended return was not marked to indicate filing method. \u00a0The Taxpayer filed a protest to the denial of the refund. \u00a0The Taxpayer later submitted additional information related to its protest, including the IRS audit and its conclusion. \u00a0The Department sent a letter to the Taxpayer explaining that regulation prohibits the retroactive election of a different filing method for reporting income tax. \u00a0The Taxpayer argued that the regulation was void as it overstepped the authority given in statute with regard to changing filing method. \u00a0The hearing officer found that the denial of the refund was appropriate and in accordance with the law. \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>01\/24\/2011 11-02 The Taxpayer is a parent corporation for three subsidiary corporations. \u00a0On or about September 15, 2000, each of the subsidiaries filed separate New Mexico corporate income tax returns for the 1999 tax year. \u00a0The IRS later audited the Taxpayer, who was a federal consolidated filer, for multiple tax years, including 1999. \u00a0Prior to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-5874","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Perkinelmer Inc. &amp; 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