New Mexico Statutes Chapter 7. Taxation § 7-1-17. Assessment of tax; presumption of correctness

(1) when a return of a taxpayer is received by the department showing a liability for taxes;

(2) when a document denominated “notice of assessment of taxes”, issued in the name of the secretary, is mailed or delivered in person to the taxpayer against whom the liability for tax is asserted, stating the nature and amount of the taxes assertedly owed by the taxpayer to the state, demanding of the taxpayer the immediate payment of the taxes and briefly informing the taxpayer of the remedies available to the taxpayer; or

(3) when an effective jeopardy assessment is made as provided in the Tax Administration Act.