N.M. Admin. Code § 3.1.6.8
Current through Register Vol. 35, No. 21, November 5, 2024
Any taxpayer who protests under the provisions of Section 7-1-24 NMSA 1978 only a portion of an assessment and either does not pay the portion of the assessment not protested within 30 days after the date of assessment or does not post security covering the unprotested amount pursuant to Section 7-1-54 NMSA 1978 shall be a delinquent taxpayer until the unprotested amount has been paid or security covering the unprotested amount has been posted.
N.M. Admin. Code § 3.1.6.8