§ 1

N.M. Code R. § 3.2.101.1

Issuing Agency

Effective May 15, 2001State 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

[11/15/96; 3.2.101.1 NMAC - Rn, 3 NMAC 2.13.1, 5/15/01]

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