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New Mexico Administrative Code

Part 9

9

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Claim for Refund - General 9Remedies of Claimant 10Claim for Refund of Corporate Income Tax Based on Adjustment to Federal Income Tax 11N.M. Code R. § 3.1.9.11 12Periods for Which Certain Refunds May Be Claimed 13Conditions for Refund or Credit 14Interest on Refunds of Taxes Self-assessed by the Taxpayer 15Interest on Refunds Based on Adjustment to Federal Income Tax 16Refund of Certain Interest or Penalty Paid