N.M. Stat. § 7-10-5
Current through 2024, ch. 69
If any person required to register under the provisions of Section 7-10-4 NMSA 1978 is not registered to pay the gross receipts tax, the state shall withhold payment of the amount due until the person has presented evidence of registration with the department to pay the gross receipts tax.
NMS § 7-10-5