us-nm/stat
NMSA 1978, § 7-1-17 — Assessment of tax; presumption of correctness
A.
If the secretary or the secretary's delegate determines that a taxpayer is liable for
taxes in excess of fifty dollars ($50.00) that are due and that have not been previously
assessed to the taxpayer, the secretary or the secretary's delegate shall promptly
assess the amount thereof to the taxpayer.
B.
Assessments of tax are effective:
(1) when a return of a taxpayer is received by the department showing a
liability for taxes;
(2) when a document denominated "notice of assessment of taxes", issued in
the name of the secretary, is mailed or delivered in person to the taxpayer against
whom the liability for tax is asserted, stating the nature and amount of the taxes
assertedly owed by the taxpayer to the state, demanding of the taxpayer the immediate
payment of the taxes and briefly informing the taxpayer of the remedies available to the
taxpayer; or
(3) when an effective jeopardy assessment is made as provided in the Tax
Administration Act.
C.
Any assessment of taxes or demand for payment made by the department is
presumed to be correct.
D.
When taxes have been assessed to any taxpayer and remain unpaid, the
secretary or the secretary's delegate may demand payment at any time except as
provided otherwise by Section 7-1-19 NMSA 1978.
Source: official text