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IN RE PROTEST OF KILMER

No. 23,738.

99 P.3d 690 (2004)

136 N.M. 440

2004-NMCA-122

In the Matter of the PROTEST OF Val KILMER and Joanne Whalley, Val Kilmer and Joanne Whalley, Defendants-Appellants, v. Jan Goodwin, Secretary, New Mexico Taxation and Revenue Department, Plaintiff-Appellee.

Court of Appeals of New Mexico.

August 31, 2004.

Attorney(s) appearing for the Case

Paul A. Bleicher, Albuquerque, NM, for Appellants.

Patricia A. Madrid, Attorney General, Bruce J. Fort, Special Assistant Attorney General, New Mexico Taxation & Revenue Department, Santa Fe, NM, for Appellee.

OPINION

WECHSLER, Chief Judge.

{1} The issue in this case is whether the New Mexico Taxation and Revenue Department ("Department") and its hearing officer properly determined that Val Kilmer and Joanne Whalley's ("Taxpayers") claim for a tax refund was time barred. We consider the relevant statutes, Taxpayers' claim that estoppel should be applied against the Department, and Taxpayers' claims that certain...

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