N.M. Code R. § 3.6.1.8 – Special Note Concerning Scope and Effective Date of Rulings - Citation of Statutes in 3 Nmac 6 | Midpage
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N.M. Code R. § 3.6.1.8
Special Note Concerning Scope and Effective Date of Rulings - Citation of Statutes in 3 Nmac 6
State of New Mexico
A. All rulings pertaining to the Property Tax Code issued by the secretary of taxation and revenue prior to the effective date of Parts 1 through 7 of Chapter 3.6 NMAC are superseded by Parts 1 through 7 of Chapter 3.6 NMAC as to tax liability incurred subsequent to the effective date of Parts 1 through 7 of Chapter 3.6 NMAC or as to any act done subsequent thereto. If, however, a prior ruling is not changed in substance by a provision of Parts 1 through 7 of Chapter 3.6 NMAC, such prior ruling shall remain in effect.
B. Unless otherwise stated, all citations of statutes in Parts 1 through 7 of Chapter 3.6 NMAC are to the New Mexico Statutes Annotated, 1978 (NMSA 1978).