Administrative Hearings Office

Hearing Information for taxpayers

Overview

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.

For further information, please visit the Administrative Hearings Office site.

Tax Decision and Orders