{"id":4218,"date":"2020-11-12T12:20:59","date_gmt":"2020-11-12T19:20:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=4218"},"modified":"2020-11-12T12:21:00","modified_gmt":"2020-11-12T19:21:00","slug":"mans-construction-company","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/mans-construction-company\/","title":{"rendered":"MANS Construction Company"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#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\">06\/06\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-24_mans_construction_company.pdf\">16-24<\/a><\/p>\n<p><span>On November 10, 2015, the Department denied the Taxpayer\u2019s claim for refund for CRS taxes for the reporting period ending October 31, 2012.\u00a0 On December 8, 2015, the Taxpayer protested the Department\u2019s denial.\u00a0 As grounds for the protest, the Taxpayer indicated that its accountant forgot to back out the tax before paying the CRS tax, so they paid a much higher amount than necessary.\u00a0 On November 26, 2012, the Taxpayer filed its CRS report and timely paid the balance indicated.\u00a0 On July 16, 2015, the Taxpayer filed an amended CRS return for the reporting period ending on October 31, 2012, indicating a reduced amount of gross receipts tax liability for that period.\u00a0 On August 3, 2015, the Taxpayer requested a refund in the amount of its overpayments of gross receipts tax for the CRS reporting period ending on October 31, 2012.\u00a0 On August 17, 2015, the Department sent the Taxpayer a letter requesting additional information so that it could review the Taxpayer\u2019s claim for refund.\u00a0 On November 10, 2015, the Department denied the Taxpayer\u2019s claim because it failed to provide the requested documentation to support the refund claim.\u00a0\u00a0 The Taxpayer filed a refund claim for another period for the same reason and the Department granted and paid that refund claim without delay.\u00a0 At the hearing, the hearing officer directed the Taxpayer to submit additional documentation showing the accounting error to support its refund claim within seven days.\u00a0 The Taxpayer submitted documentation, which did support the claim of an accounting error for one project, but not the others.\u00a0 As a result, the hearing officer ordered that the portion on the refund claim attributable only to that project be refunded.\u00a0 The Taxpayer\u2019s protest was partially granted and partially denied.<\/span><\/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>06\/06\/2016 16-24 On November 10, 2015, the Department denied the Taxpayer\u2019s claim for refund for CRS taxes for the reporting period ending October 31, 2012.\u00a0 On December 8, 2015, the Taxpayer protested the Department\u2019s denial.\u00a0 As grounds for the protest, the Taxpayer indicated that its accountant forgot to back out the tax before paying the [&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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4218","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>MANS Construction Company : Governments<\/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\/governments\/2020\/11\/12\/mans-construction-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MANS Construction Company : Governments\" \/>\n<meta property=\"og:description\" content=\"06\/06\/2016 16-24 On November 10, 2015, the Department denied the Taxpayer\u2019s claim for refund for CRS taxes for the reporting period ending October 31, 2012.\u00a0 On December 8, 2015, the Taxpayer protested the Department\u2019s denial.\u00a0 As grounds for the protest, the Taxpayer indicated that its accountant forgot to back out the tax before paying the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/mans-construction-company\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-12T19:20:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-12T19:21:00+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta 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