Legal Opinion
Unisys Corp. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided April 19, 1994No. 14687PublishedCited by 4 opinions
1Opinion of the Court
OPINION
PICKARD, Judge.
The issue we decide today is whether the Secretary of the Taxation and Revenue Department (Secretary) is required to act on a taxpayer’s claim for a refund under NMSA 1978, Section 7-l-26(A) (Repl.Pamp.1990). We hold that he is not and therefore affirm the decision of the hearing officer denying the protest of Unisys Corporation (Taxpayer).
FACTS
By letter dated September 25, 1991, Taxpayer filed a claim for refund of gross receipts taxes paid during the reporting period from January 1988 through June 1991. On January 27, 1992, 123 days after the claim was filed, the…
2Cases cited8 opinions
- State Ex Rel. Helman v. GallegosNew Mexico Supreme Court · 1994
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Springfield Milling Co. v. Lane CountyOregon Supreme Court · 1874
- State Ex Rel. Sun Co. v. VigilNew Mexico Supreme Court · 1965
- Thriftway Marketing Corp. v. StateNew Mexico Court of Appeals · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Val Kilmer v. GoodwinNew Mexico Court of Appeals · 2004
- Brim Healthcare v. STATE, TAX. & REV. DEPT.New Mexico Court of Appeals · 1995
- State ex rel. Shell Western E & P, Inc. v. ChavezNew Mexico Court of Appeals · 2001
- STATE EX REL. SHELL WESTERN v. ChavezNew Mexico Court of Appeals · 2001