{"id":6159,"date":"2010-09-13T09:33:45","date_gmt":"2010-09-13T15:33:45","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6159"},"modified":"2026-04-11T13:33:24","modified_gmt":"2026-04-11T19:33:24","slug":"western-disposal-services","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2010\/09\/13\/western-disposal-services\/","title":{"rendered":"Western Disposal Services"},"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 type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div id=\"_6a6b25c61de0495889c3e4fc324944bd_ctl01_ctl09_ListViewItemControl_6\" class=\"blogItem\"><\/div>\n<div id=\"_6a6b25c61de0495889c3e4fc324944bd_ctl01_ctl09_ListViewItemControl_7\" class=\"blogItem\">\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">09\/13\/2010<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/10-11__western_disposal_services.pdf\" rel=\"attachment wp-att-9763\">10-11<\/a><\/p>\n<p>The Taxpayer filed a timely CRS report and made payment for the December 2003 reporting period. \u00a0The Department misapplied the payment to another account and lost the report. \u00a0The Taxpayer was notified of the failure to file a report for that period. \u00a0The Taxpayer was unable to locate the report or proof of payment, so another report and payment for that period were submitted in March 2004. \u00a0In March 2009, the Taxpayer was informed that the report for December 2003 was still missing. \u00a0The Taxpayer found the original CRS report and proof of payment in their records and provided copies of these to the Department. \u00a0In April 2009, the Taxpayer filed a claim for refund for the second payment made. \u00a0The Department denied the claim for refund in May 2009. \u00a0In June 2009, the Taxpayer filed a formal protest to the denial. \u00a0The issue to be decided in the hearing was whether the claim for refund was properly denied due to the statute of limitations. \u00a0Section 7-1-26 (D) NMSA 1978 establishes that no refund or credit is allowed unless claimed within three years of the end of the calendar year of the original due date of the payment or within three years of the overpayment. \u00a0The original payment was due in January 2004 and the overpayment occurred in March 2004. \u00a0The statute of limitations expired at the end of the 2007 calendar year. \u00a0The claim for refund was barred by the statute of limitations. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\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\/13\/2010 10-11 The Taxpayer filed a timely CRS report and made payment for the December 2003 reporting period. \u00a0The Department misapplied the payment to another account and lost the report. \u00a0The Taxpayer was notified of the failure to file a report for that period. \u00a0The Taxpayer was unable to locate the report or proof 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-6159","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>Western Disposal Services : 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\/2010\/09\/13\/western-disposal-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Western Disposal Services : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/13\/2010 10-11 The Taxpayer filed a timely CRS report and made payment for the December 2003 reporting period. \u00a0The 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