N.M. Admin. Code § 3.1.11.12
Current through Register Vol. 35, No. 24, December 23, 2024
If a taxpayer does not file a return on the date on which payment of tax is due, as required by Subsection 7-1-13 B NMSA 1978, the minimum penalty of $5.00 imposed by Section 7-1-69 NMSA 1978 will apply only once per return, regardless of the number of tax programs included in the return.
N.M. Admin. Code § 3.1.11.12