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2003 vol. IV 3623 (2003)

handle is hein.ssl/ssnm0009 and id is 1 raw text is: Chapter 398 1 AN ACT 2 RELATING TO TAXATION; ENACTING THE NEW MEXICO TAXPAYER BILL OF 3 RIGHTS; PROVIDING THAT TAXPAYERS MAY BE AWARDED COSTS AND FEES 4 IN CERTAIN INSTANCES; PROHIBITING PENALTY AFESSMENTS IN 5 CERTAIN CASES; AMENDING AND ENACTING SECTIONS OF THE TAX 6 ADMINISTRATION ACT. 7 8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICOs 9 Section 1. A new section of the Tax Administration Act 10 is enacted to read: 11 NEW MEXICO TAXPAYER BILL OF RIGHTS CREATED--PURPOSE.-- 12 The New Mexico Taxpayer Bill of Rights is created, It is 13 the purpose of the New Mexico Taxpayer Bill of Rights to: 14 A. ensure that the rights of New Mexico taxpayers 15 are adequately safeguarded and protected during the 16 assessment, collection and enforcement of any tax administered 17 by the department pursuant to the Tax Administration Act; 18 B. ensure that the taxpayer is treated with 19 dignity and respect; aud 20 C. provide brief but comprehensive statements that 21 explain in simple, nontechnical terms the rights of taxpayers 22 as set forth in Section 2 of this 2003 act. 23 Section 2. A new section of the Tax Administration Act 24 is enacted to read: 25 NEW MEXICO TAXPAYER BILL OF RIGHTS.--The rights HTRC/House Bill 64 Approved April 8, 2003 Chap. 398 Laws of 2003 3623