ACD-31094
REV 07/01/2023
New Mexico Taxation and Revenue Department
FORMAL PROTEST
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Who is required to submit ACD-31094
Use this form to le a formal protest pursuant to Section 7-1-24
NMSA 1978.
A taxpayer may dispute:
(1) the assessment to the taxpayer of any amount over $50 of tax;
(2) the application to the taxpayer of any provision of the Tax
Administration Act (TAA) except of a subpoena or summons; OR
(3) the denial of or a failure either to allow or to deny a:
(a)credit or rebate OR
(b) claim for refund made in accordance with Section 7-1-26
NMSA 1978.
In the case that your protest is as a result of a partial denial or a
full denial of a refund, you are able to use one of the two methods
below based on Section 7-1-26(E) NMSA 1978:
(1) direct to the secretary, pursuant to the provisions of Section
7-1-24 NMSA 1978, a written protest that sets forth:
(a) the circumstances of:
1) an alleged overpayment;
2) a denied credit;
3) a denied rebate; or
4) a denial of a prior right to property levied upon by
Tax & Rev;
(b) a n a l l e g a t i o n t h a t , b e c a u s e o f t h a t o v e r p a y m e n t o r d e n i a l ,
the state is indebted to the taxpayer for a specied amount,
including any allowed interest, or for the property;
(c) a demand for the refund to the taxpayer of that amount
or that property; and
(d) a recitation of the facts of the claim for refund; OR
(2) commence a civil action in the district court for Santa Fe
county by ling a complaint setting forth the circumstance of
the claimed overpayment, denied credit or rebate or denial of
a prior right to property levied upon by Tax & Rev alleging that
on account thereof the state is indebted to the plainti in the
amount or property stated, together with any interest allowable,
demanding the refund to the plainti of that amount or property
and reciting the facts of the claim for refund. The plainti or the
secretary may appeal from any nal decision or order of the
district court to the court of appeals.
Deadline for a protest submission
A protest by a taxpayer shall be led within 90 days after:
(1) the date of the mailing to the taxpayer by Tax & Rev of the
notice of assessment and demand for payment as provided in
Subsection A or D of Section 7-1-17 NMSA 1978;
(2) the mailing of the other peremptory notice or demand;
(3) the date of the application to the taxpayer of the applicable
provision of the TAA; or
(4) the date of denial of a claim pursuant to Section 7-1-26
NMSA 1978 or the last date upon which Tax & Rev was required
to take action on the claim but failed to take action (180 days
after the claim for refund was mailed or otherwise delivered,
the taxpayer may choose to treat the claim as denied to pursue
protest as a remedy).
Using the Taxpayer Access Point (TAP) to submit a protest
Log into the taxpayers Taxpayer Access Point (TAP) https://tap.
state.nm.us/Tap account that the protest is going to be led for.
Go to the tax program tile that you will be ling the protest for
and select "More Account Options". On the "Protest" tile, select
"Protest a Letter". You will then need to enter the Letter ID from
the top right hand corner of the letter from Tax & Rev. If that letter
is seen by the system as being eligible for a protest it will ask you
further questions. You may electronically attach any supporting
documentation before submitting your protest.
If for some reason you are unable to le your protest through
TAP based on the letter ID, and the 90 day window for your
protest is still open or you do not have a Letter ID to submit
through TAP, please ll out this paper application and submit it
as outlined in the How to submit this form to Tax & Rev section
of these instructions.
If you are successful in submitting your protest in TAP, you will
be provided with a conrmation number that you can use when
talking with a Tax & Rev sta member about the submission. If
you have a questions about your led protest you can either call
How to submit this form to Tax & Rev
You are able to submit this form and start the process for a formal
protest by using any of the following methods:
• Signing up or logging into your Taxpayer Access Point (TAP)
https://tap.state.nm.us/Tap;
• Emailing Protest.Oce@tax.nm.gov;
• Faxing (505) 827-2487;
• Mailing: Taxation and Revenue Department,
Attention: Protest Oce
P.O. Box 1671 Santa Fe, NM 87504-1671; OR
• Delivery by private carrier delivery to the
Protest Oce, Joseph Montoya Building,
1100 S. St Francis Drive, Suite 1100,
Santa Fe, NM 87505-4147
NOTE: For secure tax information please email the protest of-
ce requesting a secure method to provide electronic informa-
tion to them. Tax & Rev never recommends including personal-
ly identiable information such as your social security number
through email unless it is a secure email.
Form Instructions:
1 - Name(s) of Taxpayer
Write the name(s) of the taxpayer identied on the letter that you
are ling a protest for or the name(s) of the taxpayer registered
for the tax program that you are ling a protest for. In the case of
a protest for personal income tax for a married ling joint return
provide the name of both taxpayers.
2 - FEIN/SSN/ITIN
Provide the Federal Employee Identication Number (FEIN)
Social Security Number (SSN), or Individual Taxpayer
Identication Number (ITIN). If married ling joint, please provide
both taxpayer's identication numbers.
3 - NMBTIN
If your protest is for a business program, provide your New Mexico
Business Tax Identication Number (NMBTIN).
Instructions