{"data":{"id":"us-nm/7-1-22","jurisdiction":"us-nm","citation":"7-1-22","heading":"Exhaustion of administrative remedies.","body":"No court of this state has jurisdiction to entertain any proceeding by a taxpayer in which the taxpayer calls into question the taxpayer's liability for any tax or the application to the taxpayer of any provision of the Tax Administration Act, except as a consequence of the appeal by the taxpayer to the court of appeals from the order of a hearing officer, or except as a consequence of a claim for refund as specified in Section 7-1-26 NMSA 1978.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"77c13e8a9065ee3473f6f8d16d494b6098482120dfa1eaa64cb9573b3784e87a","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-21.1","next":"us-nm/7-1-23"},"notice":"GroundRules: Original legal text. Not legal advice."}