New Mexico § 7-1-4.2 - New Mexico taxpayer bill of rights

§ 7-1-4.2. New Mexico taxpayer bill of rights

The rights afforded New Mexico taxpayers during the assessment, collection and enforcement

of any tax administered by the department as set forth in the Tax Administration Act

include: A. the right to available public information and prompt and courteous tax assistance; B. the right to be represented or advised by counsel or other qualified representatives

at any time in administrative interactions with the department in accordance with

the provisions of Section 7-1-24 NMSA 1978 or the administrative hearings office in accordance with the provisions of the

Administrative Hearings Office Act; C. the right to have audits, inspections of records and meetings conducted at a reasonable

time and place in accordance with the provisions of Section 7-1-11 NMSA 1978; D. the right to have the department conduct its audits in a timely and expeditious

manner and be entitled to the tolling of interest as provided in the Tax Administration

Act; E. the right to obtain nontechnical information that explains the procedures, remedies

and rights available during audit, protest, appeals and collection proceedings pursuant

to the Tax Administration Act; F. the right to be provided with an explanation of the results of and the basis for

audits, assessments or denials of refunds that identify any amount of tax, interest

or penalty due; G. the right to seek review, through formal or informal proceedings, of any findings

or adverse decisions relating to determinations during audit or protest procedures

in accordance with the provisions of Section 7-1-24 NMSA 1978 and the Administrative Hearings Office Act; H. the right to have the taxpayer’s tax information kept confidential unless otherwise

specified by law, in accordance with Sections 7-1-8 through 7-1-8.11 NMSA 1978; I. the right to abatement of an assessment of taxes determined to have been incorrectly,

erroneously or illegally made, as provided in Section 7-1-28 NMSA 1978 and the right to seek a compromise of an asserted tax liability by obtaining a written

determination of liability or nonliability when the secretary in good faith is in

doubt of the liability as provided in Section 7-1-20 NMSA 1978; J. upon receipt of a tax assessment, the right to be informed clearly that if the

assessment is not paid, secured, protested or otherwise provided for in accordance

with the provisions of Section 7-1-16 NMSA 1978 , the taxpayer will be a delinquent taxpayer and, upon notice of delinquency, the

right to timely notice of any collection actions that will require sale or seizure

of the taxpayer's property in accordance with the provisions of the Tax Administration

Act; and K. the right to procedures for payment of tax obligations by installment payment agreements,

in accordance with Section 7-1-21 NMSA 1978 .