Yes. If either the taxpayer or the Department disagrees with the factual findings or legal conclusions of the hearing officer, that party may file an appeal with the New Mexico Court of Appeals within 30 days after the date of the decision. Appeals are decided based solely on the evidence and arguments presented at the administrative hearing. All administrative tax hearings are hearings “of record,” which means that a tape recording or transcript is made of the proceedings. This record is then used by the New Mexico Court of Appeals if either party decides to appeal from the hearing officer’s decision.