{"id":6609,"date":"2000-03-03T12:19:10","date_gmt":"2000-03-03T19:19:10","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6609"},"modified":"2026-04-11T13:35:49","modified_gmt":"2026-04-11T19:35:49","slug":"kd-plumbing-works-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2000\/03\/03\/kd-plumbing-works-inc\/","title":{"rendered":"KD Plumbing Works, Inc."},"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\">03\/03\/2000<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/00-08__kd_plumbing_works_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">00-08<\/a><\/p>\n<p>Taxpayer provides plumbing services to general contractors. \u00a0Beginning in 1993, Taxpayer reported and paid gross receipts tax on its receipts. In 1996, Taxpayer&#8217;s president learned the company would be entitled to a deduction if it obtained NTTCs from the general contractors. After NTTCs were obtained, Taxpayer&#8217;s accountant was directed to file a claim for refund of taxes previously paid. \u00a0In early 1998, the Taxpayer discovered that no claim had been filed. In August 1998, Taxpayer filed a refund claim for the period 1995 &#8211; 1996, which was granted. Taxpayer then filed a refund claim for the period 1993 &#8211; 1994, which was denied because the claim was not filed within the three-year limitations period set out in Section 7-1-26. Taxpayer protested the denial, arguing that Section 7-1-13(E) gave the Department discretion to grant him a 12-month extension of time to file the claim. Held: Section 7-1-13(E) does not authorize the Department to extend the period within which to file a refund claim. Although an extension of time can be granted for filing returns or paying taxes, such an extension does not change the original due date of the tax or serve to extend the period within which to file a claim for refund. \u00a0In this case, the Taxpayer never requested an extension from the Department, but reported and paid all taxes timely. \u00a0Protest 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>03\/03\/2000 00-08 Taxpayer provides plumbing services to general contractors. \u00a0Beginning in 1993, Taxpayer reported and paid gross receipts tax on its receipts. In 1996, Taxpayer&#8217;s president learned the company would be entitled to a deduction if it obtained NTTCs from the general contractors. After NTTCs were obtained, Taxpayer&#8217;s accountant was directed to file a claim [&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-6609","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>KD Plumbing Works, Inc. : 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\/2000\/03\/03\/kd-plumbing-works-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KD Plumbing Works, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/03\/2000 00-08 Taxpayer provides plumbing services to general contractors. \u00a0Beginning in 1993, Taxpayer reported and paid gross receipts tax on its receipts. 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