NMSA 1978, § 7-1-4.1 — New Mexico taxpayer bill of rights created; purpose

The "New Mexico Taxpayer Bill of Rights" is created. It is the purpose of the New
Mexico Taxpayer Bill of Rights to:

# A.

ensure that the rights of New Mexico taxpayers are adequately safeguarded and
protected during the assessment, collection and enforcement of any tax administered by
the department pursuant to the Tax Administration Act;

# B.

ensure that the taxpayer is treated with dignity and respect; and

# C.

provide brief but comprehensive statements that explain in simple, nontechnical
terms the rights of taxpayers as set forth in Section 7-1-4.2 NMSA 1978.