§ 1

N.M. Code R. § 3.13.6.1

Issuing Agency

Effective May 15, 2007State 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

[3.13.6.1 NMAC - N, 5/15/07]