N.M. Admin. Code § 11.3.400.413

Current through Register Vol. 35, No. 21, November 5, 2024

Section 11.3.400.413 - PROCEDURE FOR RELIEF FROM PENALTIES

A. An employer aggrieved by the imposition of penalties for late reports or late payment of contributions or payments in lieu of contributions may, submit a written request to the department for relief from the imposition of penalties specifically identifying the relief requested and stating the reason for the request. Relief may be granted upon the showing of good cause.

B. The department shall review the employer's request and make a recommendation to the secretary to grant or deny relief from penalties to taxpayers.

7-15-98; 11.3.400.413 NMAC - Rn & A, 11 NMAC 3.400.413, 9-1-2001; A, 01-01-2003; A, 11-15-2012, Adopted by New Mexico Register, Volume XXVII, Issue 22, November 30, 2016, eff. 11/30/2016, Amended by New Mexico Register, Volume XXX, Issue 20, October 29, 2019, eff. 10/29/2019