N.M. Admin. Code § 3.2.2.9
Current through Register Vol. 35, No. 23, December 10, 2024
Determination of what timeliness is in relation to the filing of returns, notices, and applications and the making of payments is governed by Section 7-1-9 NMSA 1978 of the Tax Administration Act and regulations thereunder. Requirements for making payments equal to or in excess of $25,000 are governed by Section 7-1-13.1 NMSA 1978 of the Tax Administration Act and regulations thereunder.
N.M. Admin. Code § 3.2.2.9