The taxpayer obtained from the Department an extension of time to file her 2002 New Mexico personal income tax. At the time, a Department employee did not tell her that New Mexico law requires interest to be paid on any unpaid tax amount. On June 4, 2003, the Department assessed the taxpayer income tax, penalty and interest. The taxpayer filed a written protest to the assessment, saying she had been granted an extension of time to pay until August 15, 2003. She also objected to the addition of penalty and interest, arguing that she was never told there would be a penalty to extend the tax due date. The Department abated the penalty assessed against the taxpayer. Pursuant to NMSA 1978 Sections 7-1-13 and 7-1-67, the Department’s granting of an extension of time for the taxpayer to pay her 2002 personal income tax does not excuse her from the payment of interest on that tax. The taxpayer’s protest was denied.