Hearings under the Tax Administration Act
State of New Mexico
1Issuing Agency2Scope3Statutory Authority4Duration5Effective Date6Objective7Definitions8Requests for Hearing, Answers, Scheduling of Merits Hearings, Scheduling Hearings, Scheduling Orders, and Peremptory Excusals9Peremptory Excusal of Presiding Hearing Officer10Location of Hearings11Video-conference Hearings, Telephonic Hearings, and Telephonic Testimony12Appearances by Authorized Representatives13Tax Protest Hearings Closed to Public, File Is Confidential, and Sealing of Records in the Proceeding14Withdrawal of Protests15Summary Dispositions of Protests16Filing Methods and Motions17Discovery18Consequences of Failure to Comply with Orders and Statutory Deadlines19Prehearing Conferences, Status Conferences, and Status Checks20Subpoenas21Requests for Continuances22Failure to Appear23Hearing Officer Powers and Responsibilities24Evidence at Hearing25Record26Proposed Findings, Conclusions and Briefs27Date of Mailing or Delivery28Reasonable Administrative Costs, Litigation Costs and Attorney Fees29Reconsiderations30Appeals