N.M. Code R. § 3.1.6.11
3.1.6.11 TAXPAYER'S REMEDIES: The remedies available to taxpayers upon the delivery of notice of assessment of taxes shall be included with the document entitled “Notice of Assessment of Taxes”.
[11/5/85, 8/15/90, 10/31/96; 3.1.6.11 NMAC - Rn, 3 NMAC 1.6.11, 1/15/01]