Attorney General Opinions and Advisory Letters

Decision Information

Opinion No. 36-1340

Collection Attorney General Opinions and Advisory Letters
Date 03/24/1936
File Number 1936 Op. Att'y Gen. No. 36-1340

Decision Content

Opinion No. 36-1340

March 24, 1936

BY: FRANK H. PATTON, Attorney General

TO: Mr. Robert Valdez, Chairman, State Corporation Commission, Santa Fe, New Mexico.

{*110} Your letter of March 23rd inquires if erroneously collected mileage taxes may be refunded under Chapter 79 of the Laws of 1935.

Said Chapter 79 refers to certain fees to be collected by the State Corporation Commission but mileage fees are not mentioned therein.

The said chapter further provides:

{*111} "Whenever any fees mentioned herein have been erroneously paid, or shall hereafter be erroneously paid and collected, the person having paid such fees may apply in writing to the State Corporation Commission for a refund thereof."

It is my opinion that this act does not contemplate refund of erroneously collected mileage taxes.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.