N.M. Admin. Code § 3.1.4.14
Current through Register Vol. 35, No. 17, September 10, 2024
Whenever the secretary permits or requires returns to be filed electronically or in electromagnetic media, such as tapes or disks, the return information must be in the format prescribed by the department. Failure to follow the prescribed format may result in non-acceptance of an attempted filing. If a return is not accepted because of formatting errors and re-submission of the return occurs after the due date, the return has not been timely filed.
N.M. Admin. Code § 3.1.4.14