N.M. Admin. Code § 3.6.7.30

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.6.7.30 - TIME OF ELECTION OF REMEDIES

The election provided for in Section 7-38-21 NMSA 1978 is made when the taxpayer files a petition of protest or claim for refund. The taxpayer may not withdraw the protest, then pay the assessment and claim a refund.

N.M. Admin. Code § 3.6.7.30

3/23/83, 12/29/94, 8/31/96; 3.6.7.30 NMAC - Rn, 3 NMAC 6.7.30, 4/30/01