N.M. Admin. Code § 3.1.5.14
Current through Register Vol. 35, No. 24, December 23, 2024
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