N.M. Admin. Code § 3.1.1.7

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

Section 3.1.1.7 - DEFINITIONS: "SIGN" DEFINED

As used in Section 7-1-71.1 NMSA 1978 and Section 3.1.1.18 NMAC the term "sign" means to affix a name or cause it to be attached using one of the following methods:

A. handwritten;

B. rubber stamp;

C. mechanical device (such as a mechanical pen);

D. computer software program; or

E. any other method of signature acceptable under the Internal Revenue Code.

N.M. Admin. Code § 3.1.1.7

10/31/96; 3.1.1.7 NMAC - Rn, 3 NMAC 1.1.7, 12/29/00; A, 4/28/06