A tax identification number issued by the internal revenue service to individuals not qualified to be issued a social security number will be accepted by the department in lieu of the social security number in all cases in which reporting a social security number is required under the Property Tax Code.

[3/31/98; 3.6.1.12 NMAC - Rn, 3 NMAC 6.1.12, 4/30/01]

HISTORY 3.6.1 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

PTD Rule No. 82, Regulations Pertaining to the Property Tax Code, filed 3/23/83.

TRD Rule No. PTC-95, Regulations Pertaining to the Property Tax Code, Sections 7-35-1 to 7-38-90 NMSA 1978, filed 12/29/94.

History of Repealed Material: [RESERVED]

NMAC History:

3 NMAC 6.1, Property Taxes - General Provisions, filed 8/19/96.

3.6.1 NMAC, Property Taxes - General Provisions, filed 4/17/01.