TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 18106. Period of Limitations on Suits. (a) Suits by Taxpayers for Refund or Rebate. (1) General Rule. The period of limitations for filing a claim for the recovery of any non-NMTIT tax, penalty or other sum shall be allowed as provided by § 6532(a)(1) of the NMTIT with respect to section § 1841 of this Division. (2) Extension of Time. The period prescribed in paragraph (1) shall be extended for a period as may be agreed upon in writing between the taxpayer and the Secretary. (b) Suits By the Commonwealth for Recovery of Erroneous Refunds or Rebate. Recovery of an erroneous refund or rebate by suit shall be allowed only if such suit is begun within 3 years after the making of such refund or rebate, except that such suit may be brought at any time within 6 years from the making of the refund if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact. Source: PL 14-35, § 4 (1906).