The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. The Taxpayer protested the denial of the refund on October 9, 2013. During the tax period in question, the Taxpayer worked as an independent contractor for the New Mexico Department of Health, and received payment for her services from both federal and state sources. Department employees told Taxpayer that she was required to pay and report gross receipts taxes. In December 2012, the Taxpayer stated that she was told by a different Department employee that she was exempt from paying gross receipts taxes. The Taxpayer applied and received a refund from the Department for tax years 2010 through 2012. The Taxpayer argued that she was unable to file a timely claim for refund she did not know that she was entitled to a refund. Section 7-1-26 (D) NMSA 1978, bars the Department from acting on a refund claim that is not filed within the time allowed. The Taxpayer’s claim for refund was untimely under the rules set forth in statute and it was determined that the initial information provided to the Taxpayer was correct. The Taxpayers’ protest was denied.