N.M. Admin. Code § 11.3.400.425

Current through Register Vol. 35, No. 24, December 23, 2024

Section 11.3.400.425 - NOTICE OF TAX DETERMINATIONS FINAL AND APPEALS

A. Finality of decision: The department shall give written notice to any employer, employing unit or claimant of every determination made by the department which could alter or affect the employer's or employing unit's tax liability or the claimant's monetary eligibility under the law. Such determination shall be deemed to be the final decision of the department, unless an appeal is initiated pursuant to Subsection B of 11.3.500.8 NMAC.

B. Stay pending appeal: Legal action, including the issuance of 10 day notices and warrants of lien and levy, shall not be taken on accounts that have an appeal pending within the department.

11.3.400.425 NMAC - N, 01-01-2003; A, 11-15-2012, Adopted by New Mexico Register, Volume XXVII, Issue 22, November 30, 2016, eff. 11/30/2016