Form Crs-1 - Reporting Gross Receipts, Withholding And Compensating Taxes

RPD-41071

STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT

REV. 03/2011

APPLICATION FOR REFUND

INSTRUCTIONS

• If you have any tax liability, the Taxation and Revenue Department may offset all or part of an allowed refund against such liability.

• If the Department denies your claim for refund in whole or in part, you may file a protest with the Department within 90 days of either

mailing or delivery of the denial or file a lawsuit in Santa Fe District Court. If the Department does not take action on your claim within

120 days of receiving your claim, you may either refile it if you are within the three-year statute of limitation, or you may file a protest

within 90 days from the expiration of the 120 days after you filed the claim with the Department. If no action has been taken on the

refund claim within 210 days, the Department is statutorily prohibited from acting on a refund claim if the three-year statute of limitation

has passed. For more information on your remedies, please request FYI-402 from your local district tax office or view it on-line at www.

tax.newmexico.gov.

Other Required Attachments:

Amended Returns: If your refund is the result of overstating the tax, fees or surcharges due on a previously filed return, you must attach

a fully completed amended report for each period affected. See the Note under "Exceptions to Filing Form RPD-41071" below. Only one

Application for Refund is required per claim regardless of the number of periods amended. See the appropriate forms for instructions on

filing an amended return.

To claim a refund of gross receipts tax because you did not claim an allowable deduction, you must attach the following, if applicable: 1)

a copy of the nontaxable transaction certificate (NTTC) executed by the buyer so we can verify that the NTTC was properly executed in a

timely manner; or 2) a copy of any other documentation necessary to support the deduction (for example, a farmer or rancher statement).

To claim a refund of gross receipts tax paid because of an exemption that you did not claim, you must attach documentation necessary

to support the exemption (for example, invoices, contracts, etc.).

To claim a refund of an overpayment due to an offset by the Department, please attach a copy of the offset notice.

If you have questions regarding the documents that should be filed with an Application for Refund or an amended return, contact the

Department using the contact information on the original return or the local district office listed below.

Exceptions to Filing Form RPD-41071, Application for Refund. If claiming a refund under certain tax, fee or surcharge programs you

must use the program specific application for refund form and follow certain procedures which are applicable to those programs. If you are

requesting a refund of oil and gas taxes other than the oil and gas proceeds withholding tax, use Form RPD-41136, Application for Tax

Refund - Oil and Gas. If you are requesting a refund of vehicle-related or driver-related taxes or fees, use Form MVD-10208, Request for

Refund. If requesting a refund of Tobacco Products Tax, use Form RPD-41318, Application for Tobacco Products Tax Refund. If request-

ing a refund of a spoiled or damaged cigarette stamp, use Form RPD-41211, Application for Refund of Cigarette Tax. All forms can be

found on the Department's web site at Click on "Forms and Publications", then select the applicable tax program.

NOTE: If your refund claim is the result of overstating the tax due on a previously filed income tax, estate tax or oil and gas tax return and

you are filing an amended return, you do not need to attach an application for refund. A complete amended return is sufficient to support

a valid claim for refund. Be sure to submit all supporting forms, schedules, and backup as requested by the instructions when filing an

amended return.

Important Changes Affecting Direct Deposit

A direct deposit of your refund may not be made to a bank account located at a financial institution outside the territorial jurisdiction of

the United States. In order to comply with the new federal banking rules, anyone wishing to have your refund directly deposited into your

account, you must answer an additional question when completing the Direct Deposit portion of your application for tax refund. If you

do not answer the question, your refund will be mailed to you in the form of a paper check. If you answer the question imcorrectly, your

refund may be delayed, rejected or frozen by the National Automated Clearing House Assosiation (NACHA) or the Office of Foreign As-

sets Control (OFAC). You will be asked whether the refund will go to, or through, an account located outside the territorial jurisdiction of

the United States. You will be advised if the answer is "yes", you should not choose the Direct Deposit method of delivering your refund.

Your optionsd are to use a different bank account or to leave the Direct Deposit portion of the application blank and have a paper check

mailed to the address on the taxpayer's records. A financial institution is located within the territorial jurisdiction of the United States if it

is located within the United States; located on a United States military base, or located in American Samoa, Guam, the Northern Mariana

Islands, Puerto Rico or the U.S. Virgin Islands.

Main switchboard (Santa Fe): (505) 827-0700

ALBUQUERQUE:

FARMINGTON:

ROSWELL

Taxation & Revenue Department

3501 E. Main Street, Suite N

Bank of the West Building

400 North Pennsylvania, Suite 200

5301 Central Ave., NE

P.O. Box 479

P.O. Box 1557

P.O. Box 8485

Farmington, NM 87499-0479

Roswell, NM 88202-1557

Telephone: (505) 325-5049

Telephone: (575) 624-6065

Albuquerque, NM 87198-8485

Telephone: (505) 841-6200

LAS CRUCES:

SANTA FE:

Taxation & Revenue Department

2540 S. El Paseo, Bldg. # 2

Taxation & Revenue Department

1200 South St. Francis Drive

P.O. Box 607

P.O. Box 5374

Las Cruces, NM 88004-0607

Telephone: (575) 524-6225

Santa Fe, NM 87502-5374

Telephone: (505) 827-0951

Form Crs-1 - Reporting Gross Receipts, Withholding And Compensating Taxes - 2013 Page 27

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