New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 12 - MISCELLANEOUS PROVISIONS
Section 3.1.12.12 - LIQUOR WHOLESALE REPORTING REQUIREMENTS
Universal Citation: 3 NM Admin Code 3.1.12.12
Current through Register Vol. 35, No. 6, March 26, 2024
Any person doing business in the state of New Mexico as a liquor wholesaler shall file monthly reports, providing sales information necessary to the administration of the Gross Receipts and Compensating Tax Act, in form and content as prescribed by the department. The monthly report is due by the 25th day of the month following the close of the calendar month in which the alcoholic beverages are sold.
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