The Taxpayer is a trucking business in Albuquerque who hauls sand, gravel asphalt and demolition materials. The Taxpayer filed weight distance returns and paid weight distance tax for the audit period in question. On December 8, 2010, the Department assessed the Taxpayer for weight distance tax, penalty and interest for the tax period of March 31, 2004 through December 31, 2009. The Taxpayer filed a written protest to this assessment. The Department conducted an audit of the Taxpayer and the original audit period was from January 1, 2007 through December 31, 2009. The Department expanded the audit because it believed that the Taxpayer had underreported by 25%, which expands the statute of limitations. The Department calculated the underreported amounts using an averaging of miles method and treated all months for each truck equally. The Hearing Officer found that the Taxpayer submitted sufficient evidence to show that the Department’s methodology in determining underreported weight distance tax was not reliable. The Taxpayer’s protest was granted.