Statutes, codes, and regulations
New Mexico Administrative Code
Title 3 - TAXATIONChapter 2 - GROSS RECEIPTS TAXES
Part 2 - DATE PAYMENT DUE
Section 3.2.2.15 - RETURN REQUIRED TO BE FILED

N.M. Admin. Code § 3.2.2.15

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Current through Register Vol. 36, No. 1, January 14, 2025
Section 3.2.2.15 - RETURN REQUIRED TO BE FILED

Taxpayers who are registered for gross receipts, governmental gross receipts, compensating or withheld income tax purposes must file a CRS-1 Combined Report Form for each reporting period whether or not any tax is due.

N.M. Admin. Code § 3.2.2.15

1/21/85, 4/2/86, 11/26/90, 6/28/91, 11/15/96; 3.2.2.15 NMAC - Rn, 3 NMAC 2.11.15, 4/30/01