The “New Mexico Taxpayer Bill of Rights” is created. It is the purpose of the New Mexico Taxpayer Bill of Rights to:
A. ensure that the rights of New Mexico taxpayers are adequately safeguarded and protected during the assessment, collection and enforcement of any tax administered by the department pursuant to the Tax Administration Act;
B. ensure that the taxpayer is treated with dignity and respect; and
C. provide brief but comprehensive statements that explain in simple, nontechnical terms the rights of taxpayers as set forth in Section 7-1-4.2 NMSA 1978.
History: Laws 2003, ch. 398, § 1; 2017, ch. 63, § 5.
ANNOTATIONS
The 2017 amendment, effective June 16, 2017, in Subsection C, after “Section”, deleted “2 of this 2003 act”, added “7-1-4.2 NMSA 1978”.