NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
Laws 2015, ch. 73, § 7.
Source: official source (NMSA chapter on nmonesource.com)
In this article (10 sections)
- 7-1B-1 · Short title
- 7-1B-2 · Administrative hearings office; created
- 7-1B-3 · Chief hearing officer; appointment
- 7-1B-4 · Chief hearing officer selection committee; duties
- 7-1B-5 · 7-1B-5
- 7-1B-6 · Hearing officer code of conduct; independence
- 7-1B-7 · Certain actions prohibited
- 7-1B-8 · Tax protests; procedures
- 7-1B-9 · Motor vehicle administrative hearings; procedures
- 7-1B-10 · 7-1B-10