{"id":5666,"date":"2011-10-18T16:00:06","date_gmt":"2011-10-18T22:00:06","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5666"},"modified":"2026-04-11T13:32:43","modified_gmt":"2026-04-11T19:32:43","slug":"brewer-oil-company","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/18\/brewer-oil-company\/","title":{"rendered":"Brewer Oil Company"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">10\/18\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-26_brewer_oil_company.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-26<\/a><\/p>\n<p>The Department notified the Taxpayer in February 2009 of its September 2006 fuel excise tax overpayment. \u00a0A Department employee had offered to complete a spreadsheet explaining the overpayment. The Taxpayer never received the spreadsheet. \u00a0The Taxpayer completed the application for refund for the overpayment on July 22, 2010. \u00a0The time allowed for timely filing of a refund expired December 31, 2009. The Department denied the Taxpayer\u2019s request for refund because it was not filed within the limitations set forth in Section 7-1-26 NMSA 1978. \u00a0The Taxpayer filed a written protest to the Department\u2019s denial. \u00a0The 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. \u00a0The 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. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10\/18\/2011 11-26 The Department notified the Taxpayer in February 2009 of its September 2006 fuel excise tax overpayment. \u00a0A Department employee had offered to complete a spreadsheet explaining the overpayment. The Taxpayer never received the spreadsheet. \u00a0The Taxpayer completed the application for refund for the overpayment on July 22, 2010. \u00a0The time allowed for timely [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5666","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brewer Oil Company : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/18\/brewer-oil-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brewer Oil Company : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/18\/2011 11-26 The Department notified the Taxpayer in February 2009 of its September 2006 fuel excise tax overpayment. \u00a0A Department employee had offered to complete a spreadsheet explaining the overpayment. 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