SENATE BILL 367

51st legislature - STATE OF NEW MEXICO - first session, 2013

INTRODUCED BY

Jacob Candelaria

AN ACT

RELATING TO TAX ADMINISTRATION; PROVIDING FOR INDEPENDENT HEARING OFFICERS FOR PROTEST OF TAX ASSESSMENTS; CREATING THE OFFICE OF TAX PROTEST AND HEARINGS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. OFFICE OF TAX PROTEST AND HEARINGS--DUTIES--INDEPENDENT TAX HEARING OFFICERS.--

          A. The "office of tax protest and hearings" is created. The office is attached to the taxation and revenue department for administrative purposes only in accordance with the Executive Reorganization Act. The office shall retain decision-making and policymaking autonomy separate from the taxation and revenue department.

          B. The chief executive and administrative officer of the office is the "chief hearing officer". The chief hearing officer shall be appointed by the governor with the consent of the senate. The chief hearing officer shall hold that office at the pleasure of the governor.

          C. The office shall:

                (1) handle formal protests filed by a taxpayer who disputes tax liabilities, refund denials, failure to grant or deny refund claims or other actions taken by the taxation and revenue department pursuant to the Tax Administration Act or other tax statutes;

                (2) hold all administrative hearings pursuant to the Tax Administration Act and other tax statutes; and

                (3) provide independent and impartial hearing officers;

          D. The chief hearing officer and hearing officers shall:

                (1) be active members in good standing of the New Mexico state bar;

                (2) have five years' experience as an attorney in tax law; and

                (3) complete an appropriate course of instruction or training for hearing officers.

     SECTION 2. TEMPORARY PROVISION--TRANSFER OF PERSONNEL, PROPERTY AND CONTRACTS.--On July 1, 2013:

          A. all personnel, appropriations, money, records, equipment, supplies and other property of the protest office and the hearings bureau of the taxation and revenue department relating to hearings and actions of the department pursuant to the Tax Administration Act and other tax statutes shall be transferred to the office of tax protest and hearings; and

          B. all contracts of the protest office and the hearings bureau of the taxation and revenue department relating to hearings and actions of the department pursuant to the Tax Administration Act and other tax statutes shall be binding and effective on the office of tax protest and hearings.

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