N.M. Admin. Code § 3.2.2.13
Current through Register Vol. 35, No. 21, November 5, 2024
Taxpayers who have a tax liability which averages less than two hundred dollars ($200) per month and have been granted authority to report gross receipts or governmental gross receipts on either a semi-annual filing basis or quarterly filing basis must file a return with payment on or before the twenty-fifth day of the month following the last month of the semi-annual filing period or of the quarterly filing period. The taxpayer does not have authority to change from one reporting interval to another without the prior approval of the secretary or the secretary's delegate.
N.M. Admin. Code § 3.2.2.13