TITLE 3: TAXATION
CHAPTER 1: TAX ADMINISTRATION
PART 8: HEARINGS
3.1.8.1 ISSUING AGENCY: Taxation and
Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive,
P.O. Box 630, Santa Fe, NM 87504-0630
[10/31/1996; 3.1.8.1 NMAC -
Rn, 3 NMAC 1.8.1, .]
3.1.8.2 SCOPE: This part applies to
all taxpayers, their agents and representatives and all persons required to
submit a return or information to the taxation and revenue department under any
tax, tax act or other law administered and enforced pursuant to the Tax
Administration Act.
[10/31/1996; 3.1.8.2 NMAC -
Rn, 3 NMAC 1.8.2, 1/15/2001]
3.1.8.3 STATUTORY AUTHORITY: Section
9-11-6.2 NMSA 1978.
[10/31/1996; 3.1.8.3 NMAC -
Rn, 3 NMAC 1.8.3, 1/15/2001]
3.1.8.4 DURATION: Permanent.
[10/31/1996; 3.1.8.4 NMAC -
Rn, 3 NMAC 1.8.4, 1/15/2001]
3.1.8.5 EFFECTIVE DATE: October 31,
1996, unless a later date is cited at the end of a section, in which case the
later date is the effective date.
[10/31/1996; 3.1.8.5 NMAC -
Rn &A, 3 NMAC 1.8.5, 1/15/2001]
3.1.8.6 OBJECTIVE: The objective of
this part is to interpret, exemplify, implement and
enforce the provisions of the Tax Administration Act.
[10/31/1996; 3.1.8.6 NMAC -
Rn, 3 NMAC 1.8.6, 1/15/2001]
3.1.8.7 DEFINITIONS: [RESERVED]
[10/31/1996; 3.1.8.7 NMAC -
Rn, 3 NMAC 1.8.7, 1/15/2001]
3.1.8.8 [RESERVED]
[7/19/1967, 11/5/1985,
8/15/1990, 10/31/1996; 3.1.8.8 NMAC - Rn, 3 NMAC 1.8.8, 1/15/2001, A, 8/30/2001;
A, 4/30/07; Repealed, 05/24/2022]
3.1.8.9 [RESERVED]
[11/5/1985, 1/4/1988,
5/24/1990, 8/15/1990, 10/31/1996; 3.1.8.9 NMAC - Rn, 3 NMAC 1.8.9, 1/15/2001;
A, 8/30/2001; Repealed, 05/24/2022]
3.1.8.10 [RESERVED]
[7/19/1967, 11/5/1985,
8/15/1990, 10/31/1996; 3.1.8.10 NMAC - Rn, 3 NMAC 1.8.10, 1/15/2001; A, 8/30/200;
Repealed, 05/24/2022]
3.1.8.11 [RESERVED]
[11/5/1985, 5/24/1990,
8/15/1990, 10/31/1996, 1/15/98; 3.1.8.11 NMAC - Rn, 3 NMAC 1.8.11, 1/15/2001;
A, 8/30/200; Repealed, 05/24/2022]
3.1.8.12 [RESERVED]
[11/5/1985, 8/15/1990, 10/31/1996;
3.1.8.12 NMAC - Rn, 3 NMAC 1.8.12, 1/15/2001; Repealed, 05/24/2022]
3.1.8.13 [RESERVED]
[11/5/1985, 1/4/1988,
5/24/1990, 8/15/1990, 10/31/1996, 1/15/98; 3.1.8.13 NMAC - Rn, 3 NMAC 1.8.13, 1/15/2001;
Repealed, 05/24/2022]
3.1.8.14 [RESERVED]
[11/5/1985, 8/15/1990, 10/31/1996;
3.1.8.14 NMAC - Rn & A, 3 NMAC 1.8.14, 1/15/2001; A, 8/30/2001; Repealed, 05/24/2022]
3.1.8.15 [RESERVED]
[7/19/1967, 11/5/1985,
8/15/1990, 10/31/1996; 3.1.8.15 NMAC - Rn, 3 NMAC 1.8.15, 1/15/2001; A, 8/30/2001;
Repealed, 05/24/2022]
3.1.8.16 [RESERVED]
[11/5/1985, 8/15/1990, 10/31/1996;
3.1.8.16 NMAC - Rn, 3 NMAC 1.8.16, 1/15/2001; A, 8/30/2001; Repealed, 05/24/2022]
3.1.8.17 DATE OF MAILING OR DELIVERY:
Use of the phrase “date of mailing or
delivery” in Subsection 7-1-25A NMSA 1978 authorizes the department to choose
between mailing and hand-delivering the written decision and order of the
hearing officer. “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 taxpayer's business or residence.
[11/5/1985, 8/15/1990, 10/31/1996;
3.1.8.17 NMAC - Rn & A, 3 NMAC 1.8.17, 1/15/2001]
3.1.8.18 TIMELY
FILING: The filing of an appeal from the hearing
officer's decision and order is governed by the Supreme Court Rules of
Appellate Procedure.
[11/5/1985, 8/15/1990, 10/31/1996;
3.1.8.18 NMAC - Rn, 3 NMAC 1.8.18, 1/15/2001]
3.1.8.19 ISSUES
ON APPEAL: Only issues raised before the hearing officer
may be heard on appeal. A party may appeal from a decision only on the same
theory as presented to the hearing officer.
[7/19/1967, 11/5/1985,
8/15/1990, 10/31/1996; 3.1.8.19 NMAC - Rn, 3 NMAC 1.8.19, 1/15/2001]
HISTORY OF 3.1.8 NMAC:
Pre-NMAC History: The material in this part was derived from
that previously filed with the State Records Center:
BOR 67-1, Tax Administration
Act, 7/19/1967, filed 7/28/1967.
R.D./OGAD Rule No. 1985,
Regulations Pertaining to the Tax Administration Act, filed 11/5/1985.
TRD Rule TA-90, Regulations
Pertaining to the Tax Administration Act, Sections 7-1-1 to 7-1-82 NMSA 1978,
filed 8/15/1990.
History of Repealed
Material: [RESERVED]
NMAC History:
3 NMAC 1.8, Tax
Administration - Hearings, filed 10/17/1996.
3.1.8 NMAC, Tax
Administration - Hearings, filed 1/4/2001.