New Mexico § 7-1-60 - Estoppel against state

§ 7-1-60. Estoppel against state

In any proceeding pursuant to the provisions of the Tax Administration Act, the department

shall be estopped from obtaining or withholding the relief requested if it is shown

by the party adverse to the department that the party's action or inaction complained

of was in accordance with any regulation effective during the time the asserted liability

for tax arose or in accordance with any ruling addressed to the party personally and

in writing by the secretary, unless the ruling had been rendered invalid or had been

superseded by regulation or by another ruling similarly addressed at the time the

asserted liability for tax arose.