§ 1

N.M. Code R. § 3.2.242.1

Issuing Agency

Effective Aug 15, 2005State 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

[3.2.242.1 NMAC - N, 8/15/05]

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