{"id":6996,"date":"2005-05-12T14:51:43","date_gmt":"2005-05-12T20:51:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6996"},"modified":"2026-04-11T13:34:23","modified_gmt":"2026-04-11T19:34:23","slug":"depuy-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/05\/12\/depuy-inc\/","title":{"rendered":"DePuy, Inc."},"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\">05\/12\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-10__depuy_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-10<\/a><\/p>\n<p>In 2000, DePuy, Inc., filed a New Mexico corporate income tax return for 1999 on a unitary domestic combined basis, as it had in previous years. \u00a0The return requested a refund of nearly $80,000. \u00a0In 1998, Johnson and Johnson, Inc., acquired DePuy. After Johnson and Johnson told DePuy that it should file on a separate entity basis, DePuy filed an amended return for 1999 on that basis. In 2002, DePuy sent a letter formally requesting permission to change its filing status from unitary domestic combined to separate entity, beginning with the 1999 tax year. \u00a0In February, 2004, DePuy received a letter from the Department granting permission to file as a separate corporate entity, beginning with the 1999 tax year. \u00a0DePuy resubmitted its amended 1999 corporate income tax return, showing a refund due of $79,241. \u00a0The Department denied the refund because DePuy\u2019s amended returns were resubmitted after expiration of the three-year limitations period set by Section 7-9-26 NMSA 1978. \u00a0DePuy protested the refund denial. \u00a0The hearing officer denied the protest, finding that the Department\u2019s February, 2004, letter giving DePuy retroactive permission to change to separate entity filing was effective for all years still within the statutory limitations period, but the amended 1999 returns DePuy filed in 2004 were beyond that period.<\/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>05\/12\/2005 05-10 In 2000, DePuy, Inc., filed a New Mexico corporate income tax return for 1999 on a unitary domestic combined basis, as it had in previous years. \u00a0The return requested a refund of nearly $80,000. \u00a0In 1998, Johnson and Johnson, Inc., acquired DePuy. After Johnson and Johnson told DePuy that it should file on [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6996","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>DePuy, 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\/2005\/05\/12\/depuy-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DePuy, Inc. : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/12\/2005 05-10 In 2000, DePuy, Inc., filed a New Mexico corporate income tax return for 1999 on a unitary domestic combined basis, as it had in previous years. \u00a0The return requested a refund of nearly $80,000. \u00a0In 1998, Johnson and Johnson, Inc., acquired DePuy. After Johnson and Johnson told DePuy that it should file on [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/05\/12\/depuy-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2005-05-12T20:51:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:34:23+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2005\\\/05\\\/12\\\/depuy-inc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2005\\\/05\\\/12\\\/depuy-inc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"DePuy, Inc.\",\"datePublished\":\"2005-05-12T20:51:43+00:00\",\"dateModified\":\"2026-04-11T19:34:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2005\\\/05\\\/12\\\/depuy-inc\\\/\"},\"wordCount\":269,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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