New Mexico Register / Volume XXXIII, Issue 4 / February 22,
2022
NOTICE OF PROPOSED RULEMAKING AND PUBLIC RULE HEARING
The New Mexico Taxation and Revenue Department hereby gives notice as
required under Section 14-4-5.2 NMSA 1978 and 1.24.25.11 NMAC that it proposes
to create rules regarding requiring deductions to be separately reported as
authorized by Section 9-11-6.2 NMSA 1978:
Summary of Proposed Changes:
The New Mexico Taxation and Revenue Department proposes to change the
following rule(s):
Taxation and Revenue Department Act, Section 9-11-6.4 NMSA
1978
(Repeal and replace)
3.1.4.18 Electronic Filing
(Repeal) 3.1.4.19 Electronic
Filing of Information Returns and Reports
Tax
Administration Act, Section 7-1-24 NMSA 1978
(Repeal)
3.1.8.8 General
Rules on Formal Hearings
(Repeal)
3.1.8.9 Hearing
Officer
(Repeal)
3.1.8.10 Evidence
(Repeal)
3.1.8.11 Record
(Repeal)
3.1.8.12 Proposed
Findings, Conclusions and Briefs
(Repeal)
3.1.8.13 Discovery
(Repeal)
3.1.8.14 Consequences
of Failure to Comply with Orders
(Repeal)
3.1.8.15 Prehearing
Conferences
(Repeal)
3.1.8.16 Motions
Motor Vehicle Code, Section 66-4-3 NMSA 1978
(Repeal)
18.19.4.32 Hearings
- When Hearing Required Notification
(Repeal)
18.19.4.33 Hearings
- Informal Conferences
(Repeal)
18.19.4.34 Hearings
- Dispositions
(Repeal)
18.19.4.35 Hearings
- Consequences of Failure to Comply with Orders
(Repeal)
18.19.4.36 Hearings
- Motions
(Repeal)
18.19.4.37 Hearings
- Prehearing Conferences
(Repeal)
18.19.4.38 Hearings
- General Rules on Hearings
(Repeal)
18.19.4.39 Hearings
- Hearing Officer
(Repeal)
18.19.4.40 Hearings
- Evidence
(Repeal)
18.19.4.41 Hearings
- Record
(Repeal)
18.19.4.42 Hearings
- Proposed Findings, Conclusions, and Briefs
Motor Vehicle Code, Section 66-8-112 NMSA 1978
(Repeal)
18.19.9.8 Implied
Consent Hearing - Request for Hearing - Time and Place - Telephonic Hearings -
Continuance
(Repeal)
18.19.9.9 Implied
Consent Hearing - Subpoenas for Witnesses and Documents - Issuance - Costs
(Repeal)
18.19.9.10 Implied
Consent Hearing -Hearing Officer
(Repeal) 18.19.9.11 Implied
Consent Hearing -Powers and Duties of Hearing Officer
(Repeal)
18.19.9.12 Implied
Consent Hearing - Parties to the Hearing _ Parties’ Rights
(Repeal)
18.19.9.13 Implied
Consent Hearing - Rules of Evidence
(Repeal)
18.19.9.14 Implied
Consent Hearing -Failure to Appear
(Repeal)
18.19.9.15 Implied
Consent Hearing - Issues to be Considered at the Hearings
(Repeal)
18.19.9.16 Implied
Consent Hearing - Hearings Open to the Public
(Repeal)
18.19.9.17 Implied
Consent Hearing - Decision and Order
(Repeal)
18.19.9.18 Implied
Consent Hearing - Record of the Hearing
(Repeal)
18.19.9.19 Implied
Consent Hearing - Time Frames
Technical Information: No
technical information was consulted in drafting these proposed rule changes.
Purpose of Proposed Rule: Regulation 3.1.4.18 NMAC is being updated to
reflect the changes passed during the 2021 legislative session and to update
the regulations based on the Department’s current return processing. Regulation
3.1.4.19 NMAC is being repealed to align with the changes being made to
3.1.4.18 NMAC. The regulations in regard
to hearings are being repealed as they are outdated and have since been placed
into regulation by the Administrative Hearing Office. Current regulations on
hearings can be located under regulations under Title 22 Chapter 600
Administrative Hearings Office.
Notice of Public Rule Hearing: A public hearing will be held on the proposed
rule changes on March 24, 2022 at 10 AM through the internet, email, and
telephonic means in response to concerns surrounding COVID-19 and in accordance
with Executive Order 2020-004,
Declaration of a Public Health Emergency, and the March 12, 2020 Public
Health Emergency Order to Limit Mass Gatherings Due to COVID-19.
The Public Hearing will be
accessible via Zoom https://us02web.zoom.us/j/87373616009?pwd=Y1hGM0Q0RFJZRzFoR1NXZ09qbGEvdz09
or by telephone by dialing 1 346 248 7799
Meeting ID: 873 7361 6009 Passcode: 77095.
Any oral comments made during this
hearing will be recorded and any electronic written comments can be submitted
during the hearing at policy.office@state.nm.us.
The proposals were placed on file in the Office of the Secretary on
February 7, 2022. Pursuant to Regulation 3.1.2.9 NMAC under Section 9-11-6.2
NMSA 1978 of the Taxation and Revenue Department Act, the final of the
proposals, if filed, will be filed as required by law on or about April 8,
2022.
Individuals with disabilities who need any form of auxiliary aid to
attend or participate in the public hearing are asked to contact Alicia Romero
at Alicia.Romero@state.nm.us. The Taxation
and Revenue Department will make every effort to accommodate all reasonable
requests but cannot guarantee accommodation of a request that is not received
at least ten calendar days prior to the scheduled hearing.
Copies of the proposed rules may be found at end of this notice and at
www.tax.newmexico.gov/proposed-regulations-hearing-notices.aspx or are
available upon request by contacting the Tax Policy Office at policy.office@state.nm.us.
Notice of Acceptance of Written Public Comment: Written
comments on the proposals can submitted by email to policy.office@state.nm.us
or by mail to the Taxation and Revenue Department, Tax Information and Policy
Office, Post Office Box 630, Santa Fe, New Mexico 87504-0630 on or before March
24, 2022 by 5 PM All written comments
received by the agency will be posted on www.tax.newmexico.gov no more than 3
business days following receipt to allow for public review.