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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-22

Exhaustion of administrative remedies

Official textnmonesource.comlast amended

No court of this state has jurisdiction to entertain any proceeding by a taxpayer in which the taxpayer calls into question the taxpayer's liability for any tax or the application to the taxpayer of any provision of the Tax Administration Act, except as a consequence of the appeal by the taxpayer to the court of appeals from the order of a hearing officer, or except as a consequence of a claim for refund as specified in Section 7-1-26 NMSA 1978.

Amendment history

1953 Comp., § 72-13-36, enacted by Laws 1965, ch. 248, § 24; 1966, ch. 30, § 1; 1979, ch. 144, § 21; 1995, ch. 70, § 2; 2015, ch. 73, § 14.

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

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  6. 7-1-13.2 · Repealed
  7. 7-1-13.3 · Repealed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  12. 7-1-15.2 · Repealed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  24. 7-1-24.1 · Repealed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  27. 7-1-26.1 · Repealed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