Protest Office
Protest
Procedures and Remedies
The Protest Office’s mission is to resolve protests fairly and impartially, ensuring compliance with state laws and promoting taxpayer understanding of those laws. The following provides information about protest remedies and how to properly file a protest.
Protest Remedies
The Protest Office handles formal protests filed by taxpayers who dispute tax liabilities, refund denials, failure to grant or deny refund claims or other actions taken under the provisions of New Mexico’s Tax Administration Act.
If you and the Taxation and Revenue Department (Tax & Rev) disagree about a tax liability, denial of a refund claim or the denial of a credit, remedies are available to you.
Either:
- file a written protest with the Secretary of Tax & Rev 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.
If you disagree with a tax assessment and want to dispute it, you must choose either to pay the tax and then claim a refund or to file a timely protest of the assessment without paying the tax (Section 7-1-23 NMSA 1978). The Tax Administration Act does not allow you to pay an assessed tax “under protest.” Choosing one remedy is an automatic waiver of the right to pursue the other.
Protest Process
A taxpayer must submit a written protest, identifying the tax or taxes involved and state the grounds for the protest and the relief desired. You must include a summary of the evidence that you intend to produce to support your position. A taxpayer must make a protest within 90 days of the mailing date of a tax assessment, of the mailing or service of another notice or demand, or of the date of filing or mailing of a tax return (Section 7-1-24 NMSA 1978).
For specific information about protest procedures and remedies, please review the following:
Contact Information:
Mail a protest to:
Protest Office
P.O. Box 1671
Santa Fe, NM 87504-1671
Street address for private carrier delivery:
Protest Office
Joseph Montoya Building
1100 S. St. Francis Drive, Suite 1100
Santa Fe, NM 87505-4147