N.M. Stat. § 7-1-4.1
This is the official text of N.M. Stat. § 7-1-4.1, part of New Mexico’s Stat — part of the compiled statutory law of New Mexico, published by the state as "Stat." Browse the sections below, each linked to its official government source.
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§ 7-1-4.1. New Mexico taxpayer bill of rights created; purpose
Official statutory text
The “New Mexico Taxpayer Bill of Rights” is created. It is the purpose of the New Mexico Taxpayer Bill of Rights to:
A. ensure that the rights of New Mexico taxpayers are adequately safeguarded and protected during the assessment, collection and enforcement of any tax administered by the department pursuant to the Tax Administration Act;
B. ensure that the taxpayer is treated with dignity and respect; and
C. provide brief but comprehensive statements that explain in simple, nontechnical terms the rights of taxpayers as set forth in Section 7-1-4.2 NMSA 1978 .
A. ensure that the rights of New Mexico taxpayers are adequately safeguarded and protected during the assessment, collection and enforcement of any tax administered by the department pursuant to the Tax Administration Act;
B. ensure that the taxpayer is treated with dignity and respect; and
C. provide brief but comprehensive statements that explain in simple, nontechnical terms the rights of taxpayers as set forth in Section 7-1-4.2 NMSA 1978 .
Status: in_force
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