N.M. Admin. Code § 22.600.3.2
Current through Register Vol. 35, No. 24, December 23, 2024
This part applies to the taxation and revenue department and all taxpayers, their agents and representatives protesting an action of the taxation and revenue department under Section 7-1-24 NMSA 1978 of the Tax Administration Act and seeking a hearing under Section 7-1B-8 NMSA 1978 of the Administrative Hearings Office Act.
N.M. Admin. Code § 22.600.3.2