How does New Mexico handle tax appeals?

New Mexico handles tax appeals through a structured process designed to ensure that taxpayers have the opportunity to contest various tax assessments and decisions made by the New Mexico Taxation and Revenue Department. When an individual or business disagrees with a tax decision, such as the valuation of property or the denial of a tax refund, they may file an appeal to seek a correction. The first step in the appeals process typically involves submitting a written protest to the New Mexico Taxation and Revenue Department. This protest must be submitted within a specific timeframe, usually within thirty days from the date of the notice of determination or assessment. In the protest, the taxpayer should clearly state the reasons for disagreement and provide any supporting documentation or evidence to substantiate their claims. Once the protest is received, the Department will conduct a review of the case, which may involve a consultation and discussion between the taxpayer and tax officials. The Department will then issue a written decision regarding the appeal. If the outcome is still unsatisfactory to the taxpayer, they have the option to appeal the decision further to the New Mexico Office of Taxation and Revenue's administrative hearings office, where an official hearing will be held. At this stage, taxpayers can present additional evidence and testimony to support their case. The administrative law judge will issue a final decision, which may be further contested in New Mexico's district court if necessary. It is important for taxpayers to be aware of the procedural timelines and requirements throughout this process, as failure to comply can result in the dismissal of an appeal. For specific details and guidance on how to navigate the tax appeal process, it may be beneficial to reference the current web page of the New Mexico Taxation and Revenue Department where updated resources and contact information are available.