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New Mexico Administrative Code

Part 11

Penalties

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Assessment and Protest of Penalty 9Compromise by Secretary 10Negligence 11Indications of Nonnegligence 12Failure to File a Return 13Fraudulent Return Filed When No Tax Is Due 14Application of Penalty Provisions to Governments 15Application of Penalty upon Expiration of Extension 16Definition of Bad Check 17Imposition of Penalty on Bad Checks 18Willful Attempt to Evade or Defeat Tax 19ReservedRepealed