New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 1 - GENERAL PROVISIONS
Section 3.1.1.7 - DEFINITIONS: "SIGN" DEFINED
Universal Citation: 3 NM Admin Code 3.1.1.7
Current through Register Vol. 35, No. 18, September 24, 2024
As used in Section 7-1-71.1 NMSA 1978 and Section 3.1.1.18 NMAC the term "sign" means to affix a name or cause it to be attached using one of the following methods:
A. handwritten;
B. rubber stamp;
C. mechanical device (such as a mechanical pen);
D. computer software program; or
E. any other method of signature acceptable under the Internal Revenue Code.
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