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History of Repealed Material: [RESERVED]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.