New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 10 - COLLECTIONS
Section 3.1.10.12 - METHODS TO AVOID IMPENDING INJUNCTION
Universal Citation: 3 NM Admin Code 3.1.10.12
Current through Register Vol. 35, No. 18, September 24, 2024
Persons who are subject to an impending injunction action by the secretary may take any of the following actions to avoid an injunction:
A. pay the assessed tax and, if applicable, submit a claim for refund pursuant to Section 7-1-26 NMSA 1978;
B. furnish acceptable security as provided by Section 7-1-54 and Section 7-1-55 NMSA 1978;
C. make application for an extension of time as provided by Section 7-1-13 NMSA 1978; or
D. make application for and enter into an installment agreement as provided by Section 7-1-21 NMSA 1978.
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