us-nm/stat
NMSA 1978, § 7-1-24 — Disputing liabilities; administrative protest
A.
A taxpayer may dispute:
(1) the assessment to the taxpayer of any amount of tax over fifty dollars
($50.00);
(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 that:
(1) identifies the taxpayer and the tax credit, rebate, property or provision of
the Tax Administration Act involved;
(2) states the grounds on which the protest is based and summarizes
evidence supporting each ground asserted; and
(3) states the affirmative relief requested.
C.
A taxpayer may amend a statement made by the taxpayer in accordance with
Paragraphs (2) and (3) of Subsection B of this section at any time prior to ten days
before the hearing conducted on the protest in accordance with the Administrative
Hearings Office Act [Chapter 7, Article 1B NMSA 1978] 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.
D.
A taxpayer may file a protest, in the case of an assessment of tax by the
department, without making payment of the amount assessed; provided that, if only a
portion of the assessment is in dispute, any unprotested amounts of tax, interest or
penalty shall be paid, or, if applicable, an installment agreement pursuant to Section 7-
1-21 NMSA 1978 shall be entered into for the unprotested amounts, on or before the
due date for the protest.
E.
A protest by a taxpayer shall be filed within ninety days after:
(1) the date of the mailing to the taxpayer by the department of the notice of
assessment and demand for payment as provided in Subsection A or D of Section 7-1-
17 NMSA 1978;
(2) the mailing of the other peremptory notice or demand;
(3) the date of the application to the taxpayer of the applicable provision of the
Tax Administration Act; or
(4) 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.
F.
If a taxpayer fails to timely protest an assessment of tax, penalty or interest:
(1) the undisputed amount of tax assessed and not protested becomes final;
(2) the taxpayer is deemed to have waived the right to protest the
assessment, unless the taxpayer pays the tax and claims a refund of the tax pursuant to
Section 7-1-26 NMSA 1978; and
(3) the secretary may proceed to enforce collection of the tax if the taxpayer is
delinquent as defined by Section 7-1-16 NMSA 1978.
G.
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.
H.
A proceeding other than one to enforce collection of an amount assessed as tax
and to protect the interest of the state by injunction, as provided by 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, is not stayed by timely
filing of a protest in accordance with this section.
I.
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.
Source: official text