{"id":6019,"date":"1998-08-14T08:40:32","date_gmt":"1998-08-14T14:40:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6019"},"modified":"2026-04-11T13:36:10","modified_gmt":"2026-04-11T19:36:10","slug":"joseph-r-ruiz","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/08\/14\/joseph-r-ruiz\/","title":{"rendered":"Joseph R. Ruiz"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">08\/14\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-43__joseph_r_ruiz.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-43<\/a><\/p>\n<p>Taxpayer protested a denial of his claim for refund of interest paid on a 1990 PIT liability. Taxpayer claimed the Department misapplied a payment he made for his 1990 PIT liability to his 1991 PIT liability. Taxpayer also argued that he would have paid the 1990 liability if the Department had sent him billing notices. The Department has no obligation to remind the taxpayer of an existing liability, protest denied on this issue. Protest granted on the misapplication of payment issue. The amount of interest assessed on the payment that was misapplied to the 1991 liability should be refunded to the taxpayer.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>08\/14\/1998 98-43 Taxpayer protested a denial of his claim for refund of interest paid on a 1990 PIT liability. Taxpayer claimed the Department misapplied a payment he made for his 1990 PIT liability to his 1991 PIT liability. Taxpayer also argued that he would have paid the 1990 liability if the Department had sent him [&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-6019","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>Joseph R. 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