New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 6 - ASSESSMENT
Section 3.1.6.15 - CANCELLATION OF ASSESSMENT
Universal Citation: 3 NM Admin Code 3.1.6.15
Current through Register Vol. 35, No. 18, September 24, 2024
Pursuant to Section 7-1-17 NMSA 1978, a document denominated "Notice of Assessment of Taxes" is not effective until mailed or delivered to the taxpayer. At any time before this action occurs, an assessment document can be cancelled by the secretary or secretary's delegate. A cancellation is an accounting process and is not an abatement of an assessment as defined by Section 7-1-28 NMSA 1978.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
