2013 New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration
Section 7-1-24 - Disputing liabilities; administrative protest. (2013)

A.   Any taxpayer may dispute:

B.   The taxpayer may dispute a matter described in Subsection A of this section by filing with the secretary a written protest.  Every protest shall identify the taxpayer and the tax credit, rebate, property or provision of the Tax Administration Act involved and state the grounds for the taxpayer's protest and the affirmative relief requested.  The statement of grounds for protest shall specify individual grounds upon which the protest is based and a summary statement of the evidence, if any, expected to be produced supporting each ground asserted; provided that the taxpayer may supplement the statement at any time prior to ten days before any hearing conducted on the protest pursuant to Section 7-1-24.1 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 setting a hearing of the protest or acting on any claim for refund.  In the case of an assessment of tax by the department, a protest may be filed without making payment of the amount assessed.

C.   Any protest by a taxpayer shall be filed within ninety days of the date of the mailing to or service upon the taxpayer by the department of the notice of assessment or other peremptory notice or demand, the date of mailing or filing a return, the date of the application to the taxpayer of the applicable provision of the Tax Administration Act, the date of denial of a claim pursuant to Section 7-1-24.1 NMSA 1978 or the last date upon which the department was required to take action on the claim but failed to take action.  If a protest is not filed within the time required, the secretary may proceed to enforce collection of any tax if the taxpayer is delinquent within the meaning of Section 7-1-16 NMSA 1978.  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. 

D.   No proceedings other than those to enforce collection of any amount assessed as tax and to protect the interest of the state by injunction, as provided in 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, are stayed by timely filing of a protest under this section.

E.   Nothing in this section shall be construed to authorize any criminal proceedings hereunder or to authorize an administrative protest of the issuance of a subpoena or summons.