§ 1

N.M. Code R. § 3.1.4.1

Issuing Agency

Effective Jul 7, 2021State of New Mexico

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630.

[3.1.4.1 NMAC - Rp, 3.1.4.1 NMAC, 7/7/2021]