{"id":7051,"date":"2001-04-25T15:01:52","date_gmt":"2001-04-25T21:01:52","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7051"},"modified":"2020-12-22T11:42:37","modified_gmt":"2020-12-22T18:42:37","slug":"satya-deb-misra","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2001\/04\/25\/satya-deb-misra\/","title":{"rendered":"Satya Deb Misra"},"content":{"rendered":"<p>[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 _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\">04\/25\/2001<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/01-05__satya_deb_misra.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">01-05<\/a><\/p>\n<p>The Taxpayer was a partner in a business that owned and operated a New Mexico motel. \u00a0In May 1985 the Taxpayer dissolved the partnership. In June 1992 the Taxpayer was notified that his 1991 New Mexico income tax refund had been applied to outstanding CRS assessments against the partnership. In 1994 the Taxpayer filed a 1993 personal income tax return but failed to remit payment of the tax due because he believed that his 1991 refund had been unlawfully applied to the CRS liability of his former company. The Department assessed the Taxpayer for the tax, plus penalty and interest. \u00a0In 1996 the Taxpayer filed a claim for refund which covered a number of CRS payments, the applied 1991 refund and penalty and interest on the 1993 assessment. The claim for refund was denied and the Taxpayer filed a protest. The Department subsequently granted part of the Taxpayer\u2019s refund claim, leaving the Taxpayer\u2019s 1991 tax refund and penalty and interest on his 1993 personal income taxes still in dispute. Held: The Taxpayer\u2019s claim for refund of the 1991 refund is barred by the limitations period set out in Section 7-1-26 NMSA 1978. The Taxpayer is also liable for the penalty and interest assessed for late payment of his 1993 personal income taxes. \u00a0Protest denied.<\/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>04\/25\/2001 01-05 The Taxpayer was a partner in a business that owned and operated a New Mexico motel. \u00a0In May 1985 the Taxpayer dissolved the partnership. In June 1992 the Taxpayer was notified that his 1991 New Mexico income tax refund had been applied to outstanding CRS assessments against the partnership. In 1994 the Taxpayer [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-7051","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Satya Deb Misra : 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\/2001\/04\/25\/satya-deb-misra\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Satya Deb Misra : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"04\/25\/2001 01-05 The Taxpayer was a partner in a business that owned and operated a New Mexico motel. \u00a0In May 1985 the Taxpayer dissolved the partnership. In June 1992 the Taxpayer was notified that his 1991 New Mexico income tax refund had been applied to outstanding CRS assessments against the partnership. In 1994 the Taxpayer [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2001\/04\/25\/satya-deb-misra\/\" \/>\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=\"2001-04-25T21:01:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-22T18:42:37+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\\\/2001\\\/04\\\/25\\\/satya-deb-misra\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2001\\\/04\\\/25\\\/satya-deb-misra\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Satya Deb Misra\",\"datePublished\":\"2001-04-25T21:01:52+00:00\",\"dateModified\":\"2020-12-22T18:42:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2001\\\/04\\\/25\\\/satya-deb-misra\\\/\"},\"wordCount\":288,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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