N.M. Code R. § 3.1.8.1
Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe, NM 87504-0630
[10/31/1996; 3.1.8.1 NMAC - Rn, 3 NMAC 1.8.1, .]