On April 27, 2021, the Department issued a letter to the Taxpayer partially denying a request for refund of gross receipts taxes for periods from 2016 through 2020. On July 23, 2021, the Taxpayer submitted a formal protest of the partial denial. The Taxpayer provided consulting services to clients located outside the state. The Taxpayer believed that the services being performed in New Mexico and sold to an out-of-state buyer were taxable and paid gross receipts tax on these receipts from 2016 to 2020. Later, however, the Taxpayer learned of the deduction available for services sold to an out-of-state buyer, amended returns for those years, and claimed a refund of the overpayment. The Department denied periods in 2016 and 2017 because the application for refund was not received until 2021, after the statute of limitations for receiving a refund for those periods. The Taxpayer argued, however, that though 2016 was beyond the year allowed, his original request for these periods was made in the form of a letter in 2020 that would allow some periods in 2017 to be refunded. Though this letter requesting a refund was not made on an application for refund form, and did not contain all the documentation to support the claim that the Department would later request, the Hearing Officer determined that this initial submission contained all the information that was necessary under statute to be considered a claim of refund, including the explanation of why a refund was due. The Hearing Officer, having determined that the letter sent in 2020 was sufficient to make the request timely, ordered that the rest of the overpayment from 2017 be refunded, and granted that portion of the protest.