NMSA 1978, § 7-1-4.2 — New Mexico taxpayer bill of rights

The rights afforded New Mexico taxpayers during the assessment, collection and
enforcement of any tax administered by the department as set forth in the Tax
Administration Act include:

# A.

the right to available public information and prompt and courteous tax assistance;

# B.

the right to be represented or advised by counsel or other qualified
representatives at any time in administrative interactions with the department in
accordance with the provisions of Section 7-1-24 NMSA 1978 or the administrative
hearings office in accordance with the provisions of the Administrative Hearings Office
Act [7-1B-1 to 7-1B-9 NMSA 1978];

# C.

the right to have audits, inspections of records and meetings conducted at a
reasonable time and place in accordance with the provisions of Section 7-1-11 NMSA
1978;

# D.

the right to have the department conduct its audits in a timely and expeditious
manner and be entitled to the tolling of interest as provided in the Tax Administration
Act;

# E.

the right to obtain nontechnical information that explains the procedures,
remedies and rights available during audit, protest, appeals and collection proceedings
pursuant to the Tax Administration Act;

# F.

the right to be provided with an explanation of the results of and the basis for
audits, assessments or denials of refunds that identify any amount of tax, interest or
penalty due;

# G.

the right to seek review, through formal or informal proceedings, of any findings
or adverse decisions relating to determinations during audit or protest procedures in
accordance with the provisions of Section 7-1-24 NMSA 1978 and the Administrative
Hearings Office Act;

# H.

the right to have the taxpayer's tax information kept confidential unless otherwise
specified by law, in accordance with Sections 7-1-8 through 7-1-8.11 NMSA 1978;

# I.

the right to abatement of an assessment of taxes determined to have been
incorrectly, erroneously or illegally made, as provided in Section 7-1-28 NMSA 1978
and the right to seek a compromise of an asserted tax liability by obtaining a written
determination of liability or nonliability when the secretary in good faith is in doubt of the
liability as provided in Section 7-1-20 NMSA 1978;

# J.

upon receipt of a tax assessment, the right to be informed clearly that if the
assessment is not paid, secured, protested or otherwise provided for in accordance with
the provisions of Section 7-1-16 NMSA 1978, the taxpayer will be a delinquent taxpayer
and, upon notice of delinquency, the right to timely notice of any collection actions that
will require sale or seizure of the taxpayer's property in accordance with the provisions
of the Tax Administration Act; and

# K.

the right to procedures for payment of tax obligations by installment payment
agreements, in accordance with Section 7-1-21 NMSA 1978.