{"data":{"id":"us-nm/7-1b-7","jurisdiction":"us-nm","citation":"7-1B-7","heading":"Certain actions prohibited.","body":"A hearing officer shall not:\nA. engage or participate in any way in the enforcement or formulation of general tax policy other than to conduct hearings. A taxpayer or the taxation and revenue department may request that the chief hearing officer determine whether a hearing officer has engaged or participated in the enforcement or formulation of general tax policy and whether that engagement or participation affects the hearing officer's impartiality in a particular matter. To avoid actual or apparent prejudice, the chief hearing officer may designate another hearing officer for the matter; and\nB. engage in ex-parte communications concerning the substantive issues of any matter that has been protested while that matter is pending. If the chief hearing officer determines that a hearing officer has engaged in prohibited ex-parte communications, the chief hearing officer shall designate another hearing officer for that matter.","path":["Chapter 7 - Taxation","ARTICLE 1B Administrative Hearings Office"],"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":"897ac4b6efed2a412f197d92405c5f2649d37de2902f7e492627b16c9f48e7a9","source_id":"us-nm","stale":false,"prev":"us-nm/7-1b-6","next":"us-nm/7-1b-8"},"notice":"GroundRules: Original legal text. Not legal advice."}