N.M. Code R. § 3.12.12.1
Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630.
[3.12.12.1 NMAC - Rp, 3.12.12.1 NMAC, 9/25/2018]