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New Mexico Administrative Code

Part 9

Refund

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 11Claim for Refund of Income Taxes or Banking and Financial Corporations Taxes Based on a Net Operating Loss Carryback or Carryforward - 1990 and Prior Income Tax Years 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