New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 1 - GENERAL PROVISIONS
Section 3.1.1.18 - REQUIREMENTS FOR TAX RETURN PREPARERS
Universal Citation: 3 NM Admin Code 3.1.1.18
Current through Register Vol. 35, No. 18, September 24, 2024
Every tax return preparer, as that term is defined in Section 7-1-3 NMSA 1978, shall furnish that preparer's identification number with, and sign, each income tax return or claim of refund with respect to income tax that the preparer completes. For the purposes of 3.1.1.18 NMAC, a tax return preparer's identification number is one of the following: the preparer's department-issued CRS identification number, the preparer's social security number or the preparer's internal revenue service-issued practitioner's tax identification number (PTIN).
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
