§ 1

N.M. Code R. § 3.18.3.1

Issuing Agency

Effective Dec 29, 2000State 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

[3.18.3.1 NMAC - N, 12/29/00]