N.M. Admin. Code tit. 3, ch. 1, pt. 7 - PROTEST
- § 3.1.7.1 - ISSUING AGENCY
- § 3.1.7.2 - SCOPE
- § 3.1.7.3 - STATUTORY AUTHORITY
- § 3.1.7.4 - DURATION
- § 3.1.7.5 - EFFECTIVE DATE
- § 3.1.7.6 - OBJECTIVE
- § 3.1.7.7 - DEFINITIONS
- § 3.1.7.8 - TAXPAYER ELECTION OF REMEDIES
- § 3.1.7.9 - ACCEPTANCE OF PAYMENT OF ASSESSMENT AFTER PROTEST
- § 3.1.7.10 - DEFINITION OF "PROTEST" - PAYMENT OF UNPROTESTED AMOUNTS REQUIRED
- § 3.1.7.11 - TIME FOR PROTEST
- § 3.1.7.12 - STATEMENT OF GROUNDS OF A PROTEST
- § 3.1.7.13 - INFORMAL CONFERENCES
Notes
Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:
BOR 67-1, Tax Administration Act, 7/19/67, filed 7/28/67.
R.D./OGAD Rule No. 1985, Regulations Pertaining to the Tax Administration Act, filed 11/5/85.
TRD Rule TA-90, Regulations Pertaining to the Tax Administration Act, Sections 7-1-1 to 7-1-82 NMSA 1978, filed 8/15/90.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 1.7, Tax Administration - Protest, filed 10/17/96.
3.1.7 NMAC, Tax Administration - Protest, filed 1/4/2001.
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