§ 1

N.M. Code R. § 3.12.13.1

Issuing Agency

Effective Mar 15, 2010State of New Mexico

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

[3.12.13.1 NMAC - N, 3/15/10]