N.M. Admin. Code § 3.1.4.16
Current through Register Vol. 35, No. 17, September 10, 2024
Delivery to a private delivery service designated by the secretary of the treasury under 26 USCA 7502 during the time the designation is in effect will be considered a timely mailing for purposes of the Tax Administration Act if the date recorded or marked by the private delivery service is on or before the date by which mailing is required. Section 3.1.4.16 NMAC applies to deliveries to a designated private delivery service after June 30, 1999.
N.M. Admin. Code § 3.1.4.16