N.M. Admin. Code § 15.6.13.13

Current through Register Vol. 35, No. 22, November 19, 2024

Section 15.6.13.13 - PENALTIES FOR FAILURE TO REPORT OR PAY TAXES

A. Promoter: The commission shall levy a fine on any promoter who fails to file either or both the report and tax payment within the prescribed time frame for any closed circuit telecast of a commission-regulated event in the state of New Mexico.

(1) The commission shall waive the fine if it determines that the promoter was not at fault for the failure to file either or both the report and tax payment with the commission.

(2) Lost or misdirected mail shall not be grounds for waiving the fine.

B. Hotels and motels: The commission shall levy a fine on any hotel or motel facility or establishment that fails to file either or both the report and supervisory fee payment within the prescribed time frame for any closed circuit telecast, podcast or webcast of a commission-regulated event in the state of New Mexico.

(1) The commission shall waive the fine if it determines that the hotel or motel facility or establishment was not at fault for the failure to file either or both the report and fee payment with the commission.

(2) Lost or misdirected mail shall not be grounds for waiving the fine.

N.M. Admin. Code § 15.6.13.13

15.6.13.13 NMAC - N, 03-23-2002; A/E, 10-11-2005; A, 08-26-2012