The Taxpayer is in the business of hauling asphalt and other materials. In July 2001, the Taxpayer filed a claim for refund of gross receipts taxes paid for a three-month period in 1997. The Department denied the claim because it was filed beyond the 3-year limitations period set out in Section 7-1-26 NMSA 1978. The Taxpayer protested, asking the Department to reconsider its decision based on the Taxpayer’s lack of knowledge of New Mexico law and the financial hardship caused by the denial. Held: The Department correctly denied the claim for refund. Neither the Department nor the hearing officer has authority to override the provisions of New Mexico law to grant a refund filed after the limitations period set out in Section 7-1-26 NMSA 1978. Protest denied.