N.M. Code R. § 3.4.9.1
Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630
[7/15/96; 3.4.9.1 NMAC - Rn, 3 NMAC 4.9.1, 12/14/00]