§ 1

N.M. Code R. § 3.5.18.1

Issuing Agency

Effective Mar 23, 2021State 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.

[3.5.18.1 NMAC - Rp, 3.5.18.1 NMAC, 3/23/2021]