us-nm/stat
NMSA 1978, § 7-1-16 — Delinquent taxpayer
A.
Except as provided in Subsections D and E of this section, any taxpayer to whom
taxes have been assessed as provided in Section 7-1-17 NMSA 1978 or upon whom
demand for payment has been made as provided in Section 7-1-63 NMSA 1978 who
does not within ninety days after the date of assessment or demand for payment make
payment of the undisputed amount, protest the assessment or demand for payment as
provided by Section 7-1-24 NMSA 1978 or furnish security for payment as provided by
Section 7-1-54 NMSA 1978 becomes a delinquent taxpayer and remains such until:
(1) payment of the total amount of all such taxes is made;
(2) security is furnished for payment; or
(3) no part of the assessment remains unabated.
B.
Any taxpayer who fails to provide security as required by Subsection D of Section
7-1-54 NMSA 1978 shall be deemed to be a delinquent taxpayer.
C.
If a taxpayer files a protest as provided in Section 7-1-24 NMSA 1978, the
taxpayer nevertheless becomes a delinquent taxpayer upon failure of the taxpayer to
appear, in person or by authorized representative, at the hearing set or upon failure to
perfect an appeal from any decision or part thereof adverse to the taxpayer to the next
higher appellate level, as provided in that section, unless the taxpayer makes payment
of the total amount of all taxes assessed and remaining unabated or furnishes security
for payment.
D.
A taxpayer does not become a delinquent taxpayer if the taxpayer has been
issued an assessment as a result of a managed audit but is still within the allowed time
period to pay the tax due as specified in Paragraph (4) of Subsection A of Section 7-1-
67 NMSA 1978.
E.
For the purposes of license or permit renewal, a taxpayer shall not be considered
a delinquent taxpayer if the taxpayer has entered into an installment agreement
pursuant to Section 7-1-21 NMSA 1978 that is in good standing with the department
and the taxpayer has not failed to meet the conditions of the installment agreement with
the department during the five calendar years immediately preceding the current
calendar year. If an installment agreement is relied on for purposes of license or permit
renewal, it shall be secured with a payment of a minimum of twenty percent of the
taxpayer's delinquent tax amount for the tax programs required for renewal.
Source: official text