[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” background_repeat=”round” custom_margin=”0px||||false|false” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|#dedede 100%” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#dedede ” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” background_color_gradient_stops_tablet=”#ffffff 0%|#dedede 100%” background_color_gradient_stops_phone=”#ffffff 0%|#dedede 100%” border_width_all=”1px” border_color_all=”#c9c9c9″ global_module=”210″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_dmb_breadcrumbs font_icon=”5||divi||400″ home_icon=”||divi||400″ use_home_text=”on” home_text=”All NM Taxes” use_home_url=”on” home_url=”\/all-nm-taxes\/all-nm-taxes\/” _builder_version=”4.16″ _module_preset=”default” body_text_color=”#282728″ separator_text_color=”#282728″ link_text_color=”#000000″ custom_padding=”0px||0px|15px|false|false” global_colors_info=”{}”][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” padding_top_1=”0px” _builder_version=”4.16″ _module_preset=”default” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Explore Section & Events” use_icon=”on” font_icon=”||divi||400″ _builder_version=”4.13.0″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ global_module=”8030″ global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_5″ _builder_version=”4.9.0″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” global_module=”2462″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” background_color=”#ffffff” custom_padding=”|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” _builder_version=”4.16″ _module_preset=”default” title_font=”|300|||||||” title_font_size=”50px” title_letter_spacing=”-3px” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
Procedures and Remedies<\/em><\/p>\n The Protest Office\u2019s 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.<\/p>\n 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\u2019s Tax Administration Act.<\/p>\n 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.<\/p>\n Either:<\/p>\n 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 (<\/strong>Section 7-1-23 NMSA 1978<\/strong><\/a>)<\/strong>. The Tax Administration Act does not allow you to pay an assessed tax \u201cunder protest.\u201d Choosing one remedy is an automatic waiver of the right to pursue the other.<\/p>\n 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 (<\/strong>Section 7-1-24 NMSA 1978<\/strong><\/a>)<\/strong>.<\/p>\n For specific information about protest procedures and remedies, please review the following:<\/p>\n Mail a protest to:<\/strong> Street address for private carrier delivery:<\/strong> [\/et_pb_text][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_code][et_pb_text _builder_version=”4.27.5″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n [\/et_pb_text][et_pb_code _builder_version=”4.27.5″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n [\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Protest Procedures and Remedies The Protest Office\u2019s 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 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-17989","page","type-page","status-publish","hentry"],"yoast_head":"\nProtest Remedies<\/h3>\n
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Protest Process<\/h3>\n
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Contact Information:<\/h3>\n
Protest Office
P.O. Box 1671
Santa Fe, NM 87504-1671<\/p>\n
Protest Office
Joseph Montoya Building
1100 S. St. Francis Drive, Suite 1100
Santa Fe, NM 87505-4147<\/p>\nFormal Protest Form
Tax Information Authorization (TIA) Tax Disclosure<\/h3>\n