N.M. Code R. § 3.1.3.2
Current through Register Vol. 35, No. 16, August 27, 2024
This part applies to all taxpayers, their agents and representatives and all persons required to submit a return or information to the taxation and revenue department under any tax, tax act or other law administered and enforced pursuant to the Tax Administration Act.
N.M. Code R. § 3.1.3.2