{"id":6151,"date":"1998-12-04T09:33:18","date_gmt":"1998-12-04T16:33:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6151"},"modified":"2026-04-11T13:36:08","modified_gmt":"2026-04-11T19:36:08","slug":"joe-anaya-d-b-a-anayas-carpet-service","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/12\/04\/joe-anaya-d-b-a-anayas-carpet-service\/","title":{"rendered":"Joe Anaya, d\/b\/a Anaya\u2019s Carpet Service"},"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\">12\/04\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-56__joe_anaya_dba_anayas_carpet_service.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-56<\/a><\/p>\n<p>Taxpayer filed a $833.68 claim for refund in April 1998 for the period of Jan. &#8211; June 1994. This claim was filed after the three-year limitations period set out in Section 7-1-26(C). The taxpayer acknowledged that the claim was not made timely, however, he maintained that he is still entitled to the refund ($833.68) because he submitted amended reports for this amount with a different claim for refund filed in Sept. 1997. The taxpayer is not entitled to the refund claimed in April 1998 because the claim was not filed within the limitations period set out in Section 7-1-26(C). The taxpayer is not entitled to the $833.68 claimed in Sept. 1997 because he did not exercise either of the remedies available to him when the Department failed to act on the refund request within 120 days. Protest denied.<\/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>12\/04\/1998 98-56 Taxpayer filed a $833.68 claim for refund in April 1998 for the period of Jan. &#8211; June 1994. This claim was filed after the three-year limitations period set out in Section 7-1-26(C). The taxpayer acknowledged that the claim was not made timely, however, he maintained that he is still entitled to the refund [&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-6151","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>Joe Anaya, d\/b\/a Anaya\u2019s Carpet Service : 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\/1998\/12\/04\/joe-anaya-d-b-a-anayas-carpet-service\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Joe Anaya, d\/b\/a Anaya\u2019s Carpet Service : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"12\/04\/1998 98-56 Taxpayer filed a $833.68 claim for refund in April 1998 for the period of Jan. - June 1994. 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