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Section 7-1-24.1 – Repealed.
History: 1978 Comp., § 7-1-24.1, enacted by Laws 2013, ch. 27, § 7; repealed by Laws 2015, ch. 73, § 37.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 — Laws 2015, ch. 73, § 37 repealed 7-1-24.1 NMSA 1978, as enacted by Laws 2013, ch. 27, § 7, relating to hearing officers for disputing liabilities, effective July 1, 2015.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 […]
Section 7-1-25 – Appeals from hearing officer’s decision and order.
A. If the protestant or secretary is dissatisfied with the decision and order of the hearing officer, the party may appeal to the court of appeals for further relief, but only to the same extent and upon the same theory as was asserted in the hearing before the hearing officer. All such appeals shall be […]
Section 7-1-26 – Disputing liabilities; claim for credit, rebate or refund.
A. A person who believes that an amount of tax has been paid by or withheld from that person in excess of that for which the person was liable, who has been denied a credit or rebate claimed or who claims a prior right to property in the possession of the department pursuant to a […]
Section 7-1-15.1 – Secretary may permit or require rounding.
By regulation or instruction, the secretary may permit or require rounding to the nearest whole dollar of tax due provided that, for any tax or tax act the revenues from which are required by the provisions of the Tax Administration Act to be distributed or transferred partly to local governments and partly to state funds, […]
Section 7-1-15.2 – Agreements; collection of compensating tax.
The department may enter into agreements with direct marketers for purposes of enforcing collection of the compensating tax. History: Laws 1998, ch. 105, § 1. ANNOTATIONS Effective dates. — Laws 1998, ch. 105 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 20, 1998, 90 days after […]
Section 7-1-16 – Delinquent taxpayer.
A. Except as provided in Subsection D of this section, any taxpayer to whom taxes have been assessed as provided in Section 7-1-17 NMSA 1978 or upon whom demand for payment has been made as provided in Section 7-1-63 NMSA 1978 who does not within ninety days after the date of assessment or demand for […]
Section 7-1-17 – Assessment of tax; presumption of correctness.
A. If the secretary or the secretary’s delegate determines that a taxpayer is liable for taxes in excess of twenty-five dollars ($25.00) that are due and that have not been previously assessed to the taxpayer, the secretary or the secretary’s delegate shall promptly assess the amount thereof to the taxpayer. B. Assessments of tax are […]
Section 7-1-17.1 – Tax liability; spouse or former spouse.
A. If the secretary or the secretary’s delegate determines that, taking into account the facts and circumstances in Subsections F and G of this section, it is inequitable to hold a spouse liable for payment of all or part of any unpaid tax, assessment or other deficiency for a tax, the secretary may decline to […]