N.M. Admin. Code § 3.1.1.18
Current through Register Vol. 35, No. 24, December 23, 2024
Every tax return preparer, as that term is defined in Section 7-1-3 NMSA 1978, shall furnish that preparer's identification number with, and sign, each income tax return or claim of refund with respect to income tax that the preparer completes. For the purposes of 3.1.1.18 NMAC, a tax return preparer's identification number is one of the following: the preparer's department-issued CRS identification number, the preparer's social security number or the preparer's internal revenue service-issued practitioner's tax identification number (PTIN).
N.M. Admin. Code § 3.1.1.18