[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=”4.22.1″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n
D&O are the result of a timely filed protest (Section 7-1-24 NMSA 1978) that cannot be resolved informally between the taxpayer and the New Mexico Taxation and Revenue Department (Tax & Rev) that is sent to hearing with the AHO. Within 30 days after the hearing, the AHO hearing officer issues a D&O in writing to Tax & Rev and the taxpayer that includes:<\/p>\n
\u00a0\u00a0\u00a0\u00a0 (1) an order granting or denying the relief requested or granting or denying a part of the relief requested, as appropriate.<\/p>\n
\u00a0\u00a0\u00a0\u00a0 (2) findings of fact and law and a thorough discussion of the reasoning used to support the order with citations to the record and applicable law.<\/p>\n
\u00a0\u00a0\u00a0\u00a0 (3) information on the right to appeal the D&O to the court of appeals within 30 days after the date of the decision and of the consequences of a failure to appeal. Appeals are decided based on the evidence and arguments presented at the administrative hearing (Section 7-1-25 NMSA 1978).<\/p>\n
Starting July 1, 2015, the AHO was no longer administratively tied to Tax & Rev (Section 7-1B-1 through 7-1B-10 NMSA 1978).<\/p>\n
Disclaimer:<\/strong> A Decision & Order pertains to a specific set of facts and law for a specific taxpayer. A Decision & Order does not establish legal precedent or policy followed or applied by Tax & Rev.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n <\/p>\n If the folders are not displayed or you are having any issues with file links and\/or sharing URLs clear your browser cache or refresh your browser by pressing Ctrl-F5.<\/strong><\/p>\n [\/et_pb_text][et_pb_search admin_label=”Search” _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” placeholder=”Search” sticky_enabled=”0″][\/et_pb_search][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner column_structure=”1_2,1_2″ _builder_version=”4.16″ _module_preset=”default” custom_padding=”|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner type=”1_2″ saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_blog posts_number=”20″ include_categories=”43″ show_thumbnail=”off” use_manual_excerpt=”off” _builder_version=”4.22.0″ _module_preset=”default” header_font=”|300|||||||” header_text_color=”#282728″ header_font_size=”24px” border_width_right_fullwidth=”1px” border_color_right_fullwidth=”#dddddd” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column_inner][et_pb_column_inner type=”1_2″ saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_code _builder_version=”4.27.4″ _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":" Decision & Orders (D&O) are written statements to implement a decision after an administrative hearing with the Administrative Hearings Office (AHO). D&O are the result of a timely filed protest (Section 7-1-24 NMSA 1978) that cannot be resolved informally between the taxpayer and the New Mexico Taxation and Revenue Department (Tax & Rev) that is […]<\/p>\n","protected":false},"author":1,"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-2638","page","type-page","status-publish","hentry"],"yoast_head":"\nClick on “READ MORE” to show content and download link.<\/strong><\/h3>\n
If you are unable to download a file in a hyperlink right click the hyperlink and click “open link in new tab”or open from the files below.<\/strong><\/h3>\n