NMSA 1978, § 7-1B-7 — Certain actions prohibited

A hearing officer shall not:

# A.

engage or participate in any way in the enforcement or formulation of general tax
policy other than to conduct hearings. A taxpayer or the taxation and revenue
department may request that the chief hearing officer determine whether a hearing
officer has engaged or participated in the enforcement or formulation of general tax
policy and whether that engagement or participation affects the hearing officer's
impartiality in a particular matter. To avoid actual or apparent prejudice, the chief
hearing officer may designate another hearing officer for the matter; and

# B.

engage in ex-parte communications concerning the substantive issues of any
matter that has been protested while that matter is pending. If the chief hearing officer
determines that a hearing officer has engaged in prohibited ex-parte communications,
the chief hearing officer shall designate another hearing officer for that matter.