2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-22 Exhaustion of administrative remedies.
7-1-22. Exhaustion of administrative remedies.
No court of this state has jurisdiction to entertain any proceeding by a taxpayer in which the taxpayer calls into question the taxpayer's liability for any tax or the application to the taxpayer of any provision of the Tax Administration Act, except as a consequence of the appeal by the taxpayer to the court of appeals from the order of a hearing officer, or except as a consequence of a claim for refund as specified in Section 7-1-26 NMSA 1978.
History: 1953 Comp., 72-13-36, enacted by Laws 1965, ch. 248, 24; 1966, ch. 30, 1; 1979, ch. 144, 21; 1995, ch. 70, 2; 2015, ch. 73, 14.
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