In the event that you and the Taxation and Revenue Department (TRD) disagree about a tax liability or denial of a refund claim, remedies are available to you.

You may dispute a tax liability or certain actions TRD might take against you in one of two ways. Either:

  • file a written protest with the Secretary of TRD without making payment; or
  • pay the tax liability and then file a refund claim. If the refund claim is denied, you may protest the denial or file a district court action.

Please note that you cannot protest an assessment or partial assessment that you have already paid—you must first apply for a refund. Choosing one remedy is an automatic waiver of the right to pursue the other.

For specific information about protest procedures and remedies, please review the following:

View Our Most Popular Pages & Services
Latest News:
Governor Susana Martinez

Governor Susana Martinez

Learn more about governor Martinez
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us