1. A. Except as provided in Subsections D and E of this section, any taxpayer to whom taxes have been assessed as provided in Section 7-1-17 NMSA 1978 or upon whom demand for payment has been made as provided in Section 7-1-63 NMSA 1978 who does not within ninety days after the date of assessment or demand for payment make payment of the undisputed amount, protest the assessment or demand for payment as provided by Section 7-1-24 NMSA 1978 or furnish security for payment as provided by Section 7-1-54 NMSA 1978 becomes a delinquent taxpayer and remains such until:

   1. (1) payment of the total amount of all such taxes is made;
   2. (2) security is furnished for payment; or
   3. (3) no part of the assessment remains unabated.
2. B. Any taxpayer who fails to provide security as required by Subsection D of Section 7-1-54 NMSA 1978 shall be deemed to be a delinquent taxpayer.
3. C. If a taxpayer files a protest as provided in Section 7-1-24 NMSA 1978, the taxpayer nevertheless becomes a delinquent taxpayer upon failure of the taxpayer to appear, in person or by authorized representative, at the hearing set or upon failure to perfect an appeal from any decision or part thereof adverse to the taxpayer to the next higher appellate level, as provided in that section, unless the taxpayer makes payment of the total amount of all taxes assessed and remaining unabated or furnishes security for payment.
4. D. A taxpayer does not become a delinquent taxpayer if the taxpayer has been issued an assessment as a result of a managed audit but is still within the allowed time period to pay the tax due as specified in Paragraph (4) of Subsection A of Section 7-1-67 NMSA 1978.
5. E. For the purposes of license or permit renewal, a taxpayer shall not be considered a delinquent taxpayer if the taxpayer has entered into an installment agreement pursuant to Section 7-1-21 NMSA 1978 that is in good standing with the department and the taxpayer has not failed to meet the conditions of the installment agreement with the department during the five calendar years immediately preceding the current calendar year. If an installment agreement is relied on for purposes of license or permit renewal, it shall be secured with a payment of a minimum of twenty percent of the taxpayer's delinquent tax amount for the tax programs required for renewal.

History: 1953 Comp., § 72-13-31, enacted by Laws 1965, ch. 248, § 19; 1979, ch. 144, § 15; 1985, ch. 65, § 14; 1989, ch. 325, § 5; 1993, ch. 5, § 6; 1999, ch. 84, § 1; 2007, ch. 262, § 3; 2013, ch. 27, § 2; 2019, ch. 157, § 1; 2026, ch. 31, § 4.

ANNOTATIONS

The 2026 amendment, effective July 1, 2026, allowed delinquent taxpayers to renew licenses or permits issued by other agencies if the taxpayer enters into an installment agreement with the taxation and revenue department, remains in compliance with the agreement and pays at least twenty percent of the outstanding tax liability; in Subsection A, after "Except as provided in" deleted "Subsection" and added "Subsections", and after "D" added "and E"; and added Subsection E.

The 2019 amendment, effective June 14, 2019, modified certain terms related to delinquent taxes; and in Subsection A, after "make payment", added "of the undisputed amount".

The 2013 amendment, effective July 1, 2013, extended the deadline for protesting an assessment or demand for payment; in Subsection A, in the first sentence, after "who does not within", deleted "thirty" and added "ninety"; deleted former Paragraph (2) of Subsection A, which provided for a retroactive extension of time to file a protest; and deleted Paragraph (1) of Subsection D, which provided that a taxpayer did not become delinquent if the taxpayer filed for an extension of time to file a protest.

The 2007 amendment, effective July 1, 2007, rewrote Subsection D.

The 1999 amendment, effective July 1, 1999, in Subsection A, added "Except as provided in Subsection D of this section" at the beginning of the introductory language and inserted "the assessment is not abated and" in Paragraph (2); and added Subsection D.

The 1993 amendment, effective July 1, 1993, in Subsection A, inserted the paragraph designations, added Paragraph (2), and made minor stylistic changes.

The 1989 amendment, effective June 16, 1989, in Subsection C, substituted "taxpayer files a protest" for "taxpayer does make application for hearing" and made minor stylistic changes throughout the section.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 782 to 787, 835, 842, 843.

85 C.J.S. Taxation §§ 1096 to 1098, 1108 et seq.