For purposes of Section 7-2A-9 NMSA 1978 the term “previous taxable year” shall not mean any period of time less than a full twelve month or 52/53 week year for calendar or fiscal year filers.

[11/18/86, 9/16/88, 7/15/96; 3.4.9.9 NMAC - Rn & A, 3 NMAC 4.9.9, 12/14/00]