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New Mexico Administrative Code
Title 3
Chapter 1
Part 11
11
State of New Mexico
1
Issuing Agency
2
Scope
3
Statutory Authority
4
Duration
5
Effective Date
6
Objective
7
Definitions
8
Assessment and Protest of Penalty
9
Compromise by Secretary
10
Negligence
11
Indications of Nonnegligence
12
Failure to File a Return
13
Fraudulent Return Filed When No Tax Is Due
14
Application of Penalty Provisions to Governments
15
Application of Penalty upon Expiration of Extension
16
Definition of Bad Check
17
Imposition of Penalty on Bad Checks
18
N.M. Code R. § 3.1.11.18