Brewer Oil Company



The Department notified the Taxpayer in February 2009 of its September 2006 fuel excise tax overpayment.  A Department employee had offered to complete a spreadsheet explaining the overpayment. The Taxpayer never received the spreadsheet.  The Taxpayer completed the application for refund for the overpayment on July 22, 2010.  The time allowed for timely filing of a refund expired December 31, 2009. The Department denied the Taxpayer’s request for refund because it was not filed within the limitations set forth in Section 7-1-26 NMSA 1978.  The Taxpayer filed a written protest to the Department’s denial.  The issue to be decided was whether the Taxpayer was entitled to the refund and whether Taxpayer being involved in another audit tolled the running of the time period for timely requesting a refund.  The Taxpayer claimed that it was waiting for the spreadsheet offered by the Department employee and that it was involved in an audit for a different time period at the same time. NMSA 1978, Section 7-1-26 is very clear that the Taxpayer is responsible for seeking a refund during the statutory three year time period and that the Department is unable to allow a refund after this time has passed.  The Taxpayer’s protest was denied.