N.M. Admin. Code § 3.1.8.17
Current through Register Vol. 35, No. 24, December 23, 2024
Use of the phrase "date of mailing or delivery" in Subsection 7-1-25 A NMSA 1978 authorizes the department to choose between mailing and hand-delivering the written decision and order of the hearing officer. "Date of mailing" means the time that the hearing officer's decision and order enclosed in properly addressed envelope or wrapper was postmarked by the U.S. postal service. "Delivery" means time of hand delivery of the written decision and order to the taxpayer's business or residence.
N.M. Admin. Code § 3.1.8.17