N.M. Code R. § 3.16.5.12
Current through Register Vol. 35, No. 16, August 27, 2024
Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding upon that taxpayer when it is sent to the last address shown in the department's records.
N.M. Code R. § 3.16.5.12