Section 7-1-29 – Authority to make refunds or credits.
A. In response to a claim for refund, credit or rebate made as provided in Section 7-1-26 NMSA 1978, but before a court acquires jurisdiction of the matter, the secretary or the secretary’s delegate may authorize payment to a person in the amount of the credit or rebate claimed or refund an overpayment of tax […]
Section 7-1-29.1 – Awarding of costs and fees.
A. In an administrative proceeding or court proceeding brought by or against a taxpayer and conducted in connection with the determination, collection or refund of a tax or the interest or penalty for a tax governed by the Tax Administration Act, the taxpayer shall be awarded a judgment or a settlement for reasonable administrative costs […]
Section 7-1-29.2 – Credit claims.
Any taxpayer who requests approval of a statutory tax credit is deemed to have received such approval if the request has not been granted or denied within one hundred eighty days of the date it was filed. Nothing in this section shall be construed to prevent the department from auditing taxes paid or from assessing […]
Section 7-1-30 – Collection of penalties and interest.
Any amount of civil penalty and interest may be collected in the same manner as, and concurrently with, the amount of tax to which it relates, without assessment or separate proceedings of any kind. History: 1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32. ANNOTATIONS Cross references. — For interest on deficiencies, […]
Section 7-1-31 – Seizure of property by levy for collection of taxes.
A. The secretary or secretary’s delegate may proceed to collect tax from a delinquent taxpayer by levy upon all property or rights to property of the delinquent taxpayer and convert the property or rights to property to money by appropriate means. B. A levy is made by taking possession of property pursuant to authority contained […]
Section 7-1-21.1 – Special agreements; alternative gross receipts taxpayer.
A. To allow the payment of gross receipts tax by a person who is not the liable taxpayer, the secretary may approve a request by a person to assume the liability for gross receipts tax or governmental gross receipts tax owed by another provided that the person requesting approval agrees to assume the rights and […]
Section 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 […]
Section 7-1-23 – Disputing liabilities; election of remedies.
A taxpayer may dispute the taxpayer’s liability for taxes only by protesting the assessment of taxes as provided in Section 7-1-24 NMSA 1978 without making payment or by claiming a refund as provided in Section 7-1-26 NMSA 1978 after making payment of the taxes the department asserts are owed. The pursuit of one of the […]
Section 7-1-24 – Disputing liabilities; administrative protest.
A. A taxpayer may dispute: (1) the assessment to the taxpayer of any amount of tax; (2) the application to the taxpayer of any provision of the Tax Administration Act except the issuance of a subpoena or summons; or (3) the denial of or failure either to allow or to deny a: (a) credit or […]
Section 7-1-24.1 – Repealed.
History: 1978 Comp., § 7-1-24.1, enacted by Laws 2013, ch. 27, § 7; repealed by Laws 2015, ch. 73, § 37. ANNOTATIONS Repeals. — Laws 2015, ch. 73, § 37 repealed 7-1-24.1 NMSA 1978, as enacted by Laws 2013, ch. 27, § 7, relating to hearing officers for disputing liabilities, effective July 1, 2015. For […]