Hearing Information for taxpayers


The Administrative Hearings Office is an independent office that holds all administrative hearings under the Tax Administration Act and other tax statutes, including the New Mexico Motor Vehicle Code, the DWI Implied Consent Act, and the New Mexico Parental Responsibility Act. Upon request, it hears other administrative and regulatory matters over which the Secretary has jurisdiction.

Contact Information

For entry of appearances or letter of representation, motion or request to continue hearing and motion for reconsideration contact:

Implied Consent Scheduling Section

P.O. Box 630
Santa Fe, NM 87504-0630
Phone: (505) 827-0358
Fax: (505) 827-0500

For the appeal process or duplicate tape of hearing, requests for discovery or requests for subpoenas contact:

Administrative Hearings Office

P.O. Box 6400
Santa Fe, NM 87502-6400
Phone: (505) 827-0466
Fax: (505) 827-9732

To request an implied consent hearing (send with check or money order for $25.00) contact:

Motor Vehicle Division

Drivers Services Bureau
P.O. Box 1028
Santa Fe, NM, 87504-1028
Phone: (505) 476-3629
Fax: (505) 476-1710

Copies of audio files of DWI hearings and other administrative hearing proceedings like decisions, Implied Consent Act and Decisions and Orders under the Tax Administration Act are also available by contacting the Administrative Hearings Office.

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Santa Fe, NM 87504
(505) 827-0700

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