KeyCite Yellow Flag - Negative Treatment
 	Proposed Legislation
West’s New Mexico Statutes Annotated 
Chapter 7. Taxation
Article 1. Administration (Refs & Annos)
N. M. S. A. 1978, § 7-1-24
§ 7-1-24. Disputing liabilities; administrative protest
Effective: July 1, 2015
Currentness

A. A taxpayer may dispute:

(1) the assessment to the taxpayer of any amount of tax;

(2) the application to the taxpayer of any provision of the Tax Administration Act except the issuance of a subpoena or summons; or

(3) the denial of or failure either to allow or to deny a:

(a) credit or rebate; or

(b) claim for refund made in accordance with Section 7-1-26 NMSA 1978.

B. The taxpayer may dispute a matter described in Subsection A of this section by filing with the secretary a written protest. Every protest shall identify the taxpayer and the tax credit, rebate, property or provision of the Tax Administration Act involved and state the grounds for the taxpayer’s protest and the affirmative relief requested. The statement of grounds for protest shall specify individual grounds upon which the protest is based and a summary statement of the evidence, if any, expected to be produced supporting each ground asserted; provided that the taxpayer may supplement the statement at any time prior to ten days before the hearing conducted on the protest pursuant to the provisions of the Administrative Hearings Office Act or, if a scheduling order has been issued, in accordance with the scheduling order. The secretary may, in appropriate cases, provide for an informal conference before a hearing of the protest is set by the administrative hearings office or before acting on a claim for refund. In the case of an assessment of tax by the department, a protest may be filed without making payment of the amount assessed.

C. A protest by a taxpayer shall be filed within ninety days of the date of the mailing to or service upon the taxpayer by the department of the notice of assessment or other peremptory notice or demand, the date of mailing or filing a return, the date of the application to the taxpayer of the applicable provision of the Tax Administration Act, the date of denial of a claim pursuant to Section 7-1-26 NMSA 1978 or the last date upon which the department was required to take action on the claim but failed to take action. If a protest is not filed within the time required, the secretary may proceed to enforce collection of any tax if the taxpayer is delinquent within the meaning of Section 7-1-16 NMSA 1978. The fact that the department did not mail the assessment or other peremptory notice or demand by certified or registered mail or otherwise demand and receive acknowledgment of receipt by the taxpayer shall not be deemed to demonstrate the taxpayer’s inability to protest within the required time.

D. No proceedings other than those to enforce collection of an amount assessed as tax and to protect the interest of the state by injunction, as provided in Sections 7-1-31, 7-1-33, 7-1-34, 7-1-40, 7-1-53, 7-1-56 and 7-1-58 NMSA 1978, are stayed by timely filing of a protest pursuant to the provisions of this section.

E. Nothing in this section shall be construed to authorize a criminal proceeding or to authorize an administrative protest of the issuance of a subpoena or summons.

Credits

L. 1965, Ch. 248, § 26; L. 1966, Ch. 30, § 2; L. 1971, Ch. 276, § 8; L. 1979, Ch. 144, § 23; L. 1982, Ch. 18, § 10; L. 1986, Ch. 20, § 15; L. 1989, Ch. 325, § 6; L. 1993, Ch. 5, § 8; L. 2000, Ch. 28, § 8, eff. July 1, 2000; L. 2003, Ch. 398, § 8, eff. July 1, 2003; L. 2013, Ch. 27, § 6, eff. July 1, 2013; L. 2015, Ch. 73, § 15, eff. July 1, 2015.

Formerly 1953 Comp., § 72-13-38.

Notes of Decisions (28)

NMSA 1978, § 7-1-24, NM ST § 7-1-24
Current through the end of the Second Regular Session of the 52nd Legislature (2016).
End of Document
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