Statutes, codes, and regulations
New Mexico Administrative Code
Title 22 - COURTSChapter 600 - ADMINISTRATIVE HEARINGS OFFICE
Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT
Section 22.600.3.27 - DATE OF MAILING OR DELIVERY

N.M. Admin. Code § 22.600.3.27

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Current through Register Vol. 35, No. 23, December 10, 2024
Section 22.600.3.27 - DATE OF MAILING OR DELIVERY
A. Use of the phrase "date of mailing or delivery" in Section 7-1-25A NMSA 1978 authorizes the administrative hearings office to choose between mailing and hand-delivering the written decision and order of the hearing officer.
B. "Date of mailing" means the time that the hearing officer's decision and order enclosed in properly addressed envelope or wrapper was postmarked by the U.S. postal service. "Delivery" means time of hand delivery of the written decision and order to the party's business residence.

N.M. Admin. Code § 22.600.3.27

Adopted by New Mexico Register, Volume XXIX, Issue 02, January 30, 2018, eff. 2/1/2018, Adopted by New Mexico Register, Volume XXXI, Issue 16, August 25, 2020, eff. 8/25/2020