N.M. Admin. Code § 3.1.5.14
Current through Register Vol. 36, No. 1, January 14, 2025
Reasonable hours for taxpayers to make their records and books of account available for inspection means any time during taxpayer's business hours but not less than between the hours of 8:00 a.m. and 5:00 p.m. of any day except Saturday, Sunday and state and federal holidays.
N.M. Admin. Code § 3.1.5.14