N.M. Admin. Code § 3.1.9.15

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.1.9.15 - INTEREST ON REFUNDS BASED ON ADJUSTMENT TO FEDERAL INCOME TAX

Interest on refunds based on an adjustment to federal tax pursuant to Subsection 7-1-26 F NMSA 1978 shall be allowed from the date 120 days after the claim is filed until the date the final authorizing signature approves the claim.

5/20/94, 10/31/96; 3.1.9.15 NMAC - Rn & A, 3 NMAC 1.9.15, 1/15/01