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TEAM SPECIALTY v. NEW MEXICO TAXATION DEPT.

No. 24,670.

107 P.3d 4 (2004)

137 N.M. 50

2005-NMCA-020

TEAM SPECIALTY PRODUCTS, INC., New Mexico ID No. 02-124490-00-1 Protest to Department's Denial of Application for Technology Jobs Tax Credit for Tax Year 2001, Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Appellee.

Court of Appeals of New Mexico.

December 17, 2004.

Attorney(s) appearing for the Case

James Lawrence Sanchez, Rael & Sanchez, Los Lunas, NM, for Appellant.

Patricia A. Madrid, Attorney General, Susanne Roubidoux, Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

SUTIN, Judge.

{1} The Taxation and Revenue Department of the State of New Mexico (the Department) denied an application by Team Specialty Products, Inc. (Taxpayer) for a tax credit under the Technology Jobs Tax Credit Act (the Technology Act), NMSA 1978, §§ 7-9F-1 to -12 (2000). The Department based the denial on Taxpayer's failure to apply for the tax credit within a statutorily prescribed time period. A Department hearing officer denied...

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