§ 1

N.M. Code R. § 3.13.9.1

Issuing Agency

Effective Sep 30, 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

[3.13.9.1 NMAC - N, 9/30/10]