Statutes, codes, and regulations
New Mexico Administrative Code
Title 3 - TAXATIONChapter 1 - TAX ADMINISTRATION
Part 6 - ASSESSMENT
Section 3.1.6.13 - PRESUMPTION OF CORRECTNESS OF INTEREST AND PENALTY

N.M. Admin. Code § 3.1.6.13

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Current through Register Vol. 35, No. 21, November 5, 2024
Section 3.1.6.13 - PRESUMPTION OF CORRECTNESS OF INTEREST AND PENALTY

The presumption of correctness also applies to any interest imposed under Section 7-1-67 NMSA 1978 and any penalty imposed under Section 7-1-69 NMSA 1978.

N.M. Admin. Code § 3.1.6.13

11/5/85, 8/15/90, 10/31/96; 3.1.6.13 NMAC - Rn & A, 3 NMAC 1.6.13, 1/15/01