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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-17

Assessment of tax; presumption of correctness

Official textnmonesource.comlast amended

# 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.

Amendment history

1953 Comp., § 72-13-32, enacted by Laws 1965, ch. 248, § 20; 1969, ch. 32, § 1; 1978 Comp., § 7-1-17; 1979, ch. 144, § 16; 1992, ch. 55, § 11; 2007, ch. 45, § 1; 2023, ch. 36, § 1.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-8.10 · 7-1-8.10
  2. 7-1-8.11 · 7-1-8.11
  3. 7-1-9 · 7-1-9
  4. 7-1-10 · 7-1-10
  5. 7-1-11 · 7-1-11
  6. 7-1-11.1 · Managed audits
  7. 7-1-11.2 · Required audit notices
  8. 7-1-12 · Identification of taxpayers
  9. 7-1-12.1 · 7-1-12.1
  10. 7-1-12.2 · 7-1-12.2
  11. 7-1-13 · Taxpayer returns; payment of taxes; extension of time
  12. 7-1-13.1 · Method of payment of certain taxes due
  13. 7-1-13.2 · Repealed
  14. 7-1-13.3 · Repealed
  15. 7-1-13.4 · Electronic payments; reversals
  16. 7-1-14 · 7-1-14
  17. 7-1-15 · Secretary may set tax reporting and payment intervals
  18. 7-1-15.1 · Secretary may permit or require rounding
  19. 7-1-15.2 · Repealed
  20. 7-1-16 · Delinquent taxpayer
  21. 7-1-17 · Assessment of tax; presumption of correctness
  22. 7-1-17.1 · Tax liability; spouse or former spouse
  23. 7-1-18 · Limitation on assessment by department
  24. 7-1-19 · Limitation of actions
  25. 7-1-20 · Compromise of taxes; closing agreements
  26. 7-1-21 · Installment payments of taxes; installment agreements
  27. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  28. 7-1-22 · Exhaustion of administrative remedies
  29. 7-1-23 · Disputing liabilities; election of remedies
  30. 7-1-24 · Disputing liabilities; administrative protest
  31. 7-1-24.1 · Repealed
  32. 7-1-25 · Appeals from hearing officer's decision and order
  33. 7-1-26 · Disputing liabilities; claim for rebate or refund
  34. 7-1-26.1 · Repealed
  35. 7-1-27 · 7-1-27
  36. 7-1-28 · Authority for abatements of assessments of tax
  37. 7-1-29 · Authority to make refunds, credits or rebates
  38. 7-1-29.1 · Awarding of costs and fees
  39. 7-1-29.2 · Credit claims
  40. 7-1-30 · Collection of penalties and interest
Full table of contents →