New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 1 - GENERAL PROVISIONS
Section 3.1.1.13 - UNIDENTIFIED TAXPAYER
Universal Citation: 3 NM Admin Code 3.1.1.13
Current through Register Vol. 35, No. 18, September 24, 2024
A person who fits the definition of "taxpayer" under the provisions of Section 7-1-3 NMSA 1978 but who has not registered or been identified under provisions of Section 7-1-12 NMSA 1978 is nonetheless a "taxpayer" subject to the provisions of the Tax Administration Act.
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