New Mexico Administrative Code
Title 22 - COURTS
Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE
Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT
Section 22.600.3.28 - REASONABLE ADMINISTRATIVE COSTS, LITIGATION COSTS AND ATTORNEY FEES

A. At any time after the evidentiary record has closed in reference to the merits of a protest, the presiding hearing officer may request additional information from the parties relevant to determining whether the taxpayer should be awarded reasonable administrative costs, litigation costs and attorney fees pursuant to Section 7-1-29.1 NMSA 1978. The hearing officer may make such request regardless of whether the administrative record contains an explicit prior request for fees and costs. For the purpose of this subsection, additional information may include legal briefing, affidavits, documents, or live testimony or legal argument limited to the issue of whether a taxpayer should be considered a prevailing party, whether TRD's position in the proceeding was based upon a reasonable application of the law to the facts of the case, or for determining the reasonableness of a potential award.

B. In circumstances where the issue of reasonable administrative costs, litigation costs and attorney fees remains outstanding after the parties have resolved, compromised, or conceded all other disputed issues in the protest, taxpayer shall by motion or other written communication, notify TRD and the administrative hearings office that it is seeking a determination on that issue prior to withdrawing its protest. A request for an award of reasonable administrative costs, litigation costs and attorney fees will not be considered subsequent to the withdrawal of the protest in which the taxpayer alleges the fees and costs were incurred. In any manner where a request for hearing before the administrative hearings office has been filed by either party, the jurisdiction of the administrative hearings office to consider reasonable administrative costs, litigation costs and attorney fees shall not be extinguished by the full abatement of an assessment, full allowance of a refund or credit, or other concession which if not for the issue of fees and costs, would resolve the protest in favor of the taxpayer without the need for a hearing.