N.M. Code R. § 20.4.3.602
C. The department shall not seek collection of the fee or take enforcement action on the fee assessment until the secretary has issued a decision on the appeal. Late charges on the amount assessed shall continue to accrue and shall be payable if the assessment is upheld or upheld with modifications. If the assessment is modified on appeal, late charges shall be calculated based on the assessment as modified.
[20.4.3.602 - Rp. 20.4.3.602 NMAC, 3/5/2020]