Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding on that taxpayer when it is sent to the last address shown in the department's records.

[9/20/93, 9/14/96; 3.12.9.11 NMAC - Rn, 3 NMAC 12.9.11, 11/15/01]

HISTORY 3.12.9 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

TRD Rule WD-93, Regulations Pertaining to the Weight Distance Tax Act, Section 7-15A-1 to 7-15A-11 NMSA 1978, filed 9/20/93.

History of Repealed Material: [RESERVED]

NMAC History:

3 NMAC 12.9, Payment to Department - Recordkeeping Requirements, filed 9/3/96.

3.12.9 NMAC, Payment to Department - Recordkeeping Requirements, filed 11/1/01.