Schneider National Inc. v. State, Taxation & Revenue Department

OPINION

WECHSLER, Judge.

{1} In this tax refund case, we consider whether the statutory period to pursue a remedy under NMSA 1978, T — l—26(B)(1) (2003) begins from the delivery of a notice of denial of refund when the State of New Mexico Taxation and Revenue Department mails, rather than hand delivers, the notice. We also consider the propriety of summary judgment for failure to file within the statutory filing period when the Department presents evidence of mailing notice by affidavits stating its employees’ office practices. We determine that the filing period begins from the date of mailing…