Collections
New Mexico Administrative Code

Part 1

1

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Citations of Statutes 9Interpretation, Enforcement and Collection of Certain Municipal and County Taxes 10Delegation of Authority - General 11Delegation of Authority - Not Required to Be in Writing 12Employee of the Department 13Unidentified Taxpayer 14Information from Persons Other Than Taxpayer 15Taxpayer Registration 16Tax Defined for Purposes of Section 7-1-18 Nmsa 1978 17“Action or Proceeding” Defined for Purposes of Section 7-1-19 Nmsa 1978 18Requirements for Tax Return Preparers