N.M. Admin. Code § 3.16.5.12
Current through Register Vol. 36, No. 1, January 14, 2025
Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding upon that taxpayer when it is sent to the last address shown in the department's records.
N.M. Admin. Code § 3.16.5.12