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UNISYS v. N.M. TAXATION & REVENUE DEPT.

No. 14687.

874 P.2d 1273 (1994)

117 N.M. 609

UNISYS CORPORATION, Petitioner-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

April 19, 1994.

Attorney(s) appearing for the Case

Mary E. McDonald, Sutin, Thayer & Browne, P.C., Santa Fe, for petitioner-appellant.

Tom Udall, Atty. Gen., Frank D. Katz, Sp. Asst. Atty. Gen., Taxation & Revenue Dept., Santa Fe, for respondent-appellee.

OPINION

PICKARD, Judge.

The issue we decide today is whether the Secretary of the Taxation and Revenue Department (Secretary) is required to act on a taxpayer's claim for a refund under NMSA 1978, Section 7-1-26(A) (Repl.Pamp.1990). We hold that he is not and therefore affirm the decision of the hearing officer denying the protest of Unisys Corporation (Taxpayer).

FACTS

By letter dated September 25, 1991, Taxpayer filed a claim for...

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