New Mexico Administrative Code
Title 22 - COURTS
Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE
Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT
Section 22.600.3.29 - RECONSIDERATIONS

A.A party may file a motion for reconsideration no more than seven calendar days after the date on the final decision and order. The opposing party may file a response no more than seven calendar days after the motion for reconsideration was filed. Motions for reconsideration that are not filed within this deadline may be denied automatically.

B. The prevailing party shall not file a motion for reconsideration. However, if a requested action is granted in part and denied in part, either party may file a motion for reconsideration.

C. Motions for reconsideration shall not endeavor to present new evidence previously available, or discoverable through reasonable diligence, to the parties before the hearing. Motions for reconsideration shall not reargue the weight of evidence already ruled upon and shall not reiterate legal arguments already ruled upon. However, a motion for reconsideration may address gross factual or legal errors/omissions in the final decision and order.

D. An order shall be issued within seven calendar days of the response deadline or the motion to reconsider shall be deemed denied.

E. The parties should not presume that the filing of a motion for reconsideration will extend the deadline to appeal a decision and order under the Tax Administration Act, even if reconsideration is sought within the specified deadlines.