New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 11 - PENALTIES
Section 3.1.11.15 - APPLICATION OF PENALTY UPON EXPIRATION OF EXTENSION
Universal Citation: 3 NM Admin Code 3.1.11.15
Current through Register Vol. 35, No. 6, March 26, 2024
Penalty for failing to file a required return or, if tax is due, to pay tax by an extended due date will be computed beginning with the first day following the extended due date.
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