Collections
New Mexico Administrative Code
Title 3
Chapter 1
Part 5
Records
State of New Mexico
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1
Issuing Agency
2
Scope
3
Statutory Authority
4
Duration
5
Effective Date
6
Objective
7
Definitions
8
Sufficiency of Records
9
Records Reconstruction
10
Consistency in Method of Accounting
11
Accounting for Governmental Gross Receipts Tax
12
Records Include Governmental Returns, Documents, Reports and Other Attachments
13
Enforcement by Subpoena
14
Reasonable Hours
15
Recordkeeping and Retention Requirements
16
Taxpayer’s Records in Possession of Another