New Mexico Administrative Code
Title 22 - COURTS
Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE
Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT
Section 22.600.3.26 - PROPOSED FINDINGS, CONCLUSIONS AND BRIEFS
Universal Citation: 22 NM Admin Code 22.600.3.26
Current through Register Vol. 35, No. 18, September 24, 2024
At the close of the reception of evidence, or within a reasonable time thereafter fixed by the hearing officer, the hearing officer may require or allow any party to file with the hearing officer proposed orders, proposed findings of fact, and proposed conclusions of law, together with reasons therefore and briefs in support thereof. The hearing officer may adopt the proposed findings in part, in whole, or may make his or her own findings. The period for preparing the final decision and order shall not commence until after the final pleadings, including any ordered briefings, findings of fact, or conclusions of law, are filed.
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