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SCHNEIDER NATIONAL, INC. v. STATE

No. 25,530.

144 P.3d 120 (2006)

2006-NMCA-128

SCHNEIDER NATIONAL, INC., a Wisconsin Corporation, Plaintiff-Appellant, v. STATE of New Mexico, TAXATION AND REVENUE DEPARTMENT, and Jan Goodwin, Secretary of the New Mexico Taxation and Revenue Department, Defendants-Appellees.

Court of Appeals of New Mexico.

August 16, 2006.

Attorney(s) appearing for the Case

Kennedy & Han, P.C., Paul J. Kennedy, Albuquerque, NM, for Appellant.

Patricia A. Madrid, Attorney General, Bruce J. Fort, Special Assistant Attorney General, Santa Fe, NM, for Appellees.

OPINION

WECHSLER, Judge.

{1} In this tax refund case, we consider whether the statutory period to pursue a remedy under NMSA 1978, 7-1-26(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...

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