Statutes, codes, and regulations
New Mexico Administrative Code
Title 3 - TAXATIONChapter 1 - TAX ADMINISTRATION
Part 11 - PENALTIES
Section 3.1.11.15 - APPLICATION OF PENALTY UPON EXPIRATION OF EXTENSION

N.M. Admin. Code § 3.1.11.15

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Current through Register Vol. 35, No. 24, December 23, 2024
Section 3.1.11.15 - APPLICATION OF PENALTY UPON EXPIRATION OF EXTENSION

Penalty for failing to file a required return or, if tax is due, to pay tax by an extended due date will be computed beginning with the first day following the extended due date.

N.M. Admin. Code § 3.1.11.15

9/20/93, 10/31/96; 3.1.11.15 NMAC - Rn, 3 NMAC 1.11.15, 1/15/01