New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 4 - FILING
Section 3.1.4.14 - PRESCRIBED FORMAT OF NON-PAPER RETURNS MUST BE FOLLOWED

Universal Citation: 3 NM Admin Code 3.1.4.14
Current through Register Vol. 35, No. 6, March 26, 2024

Whenever the secretary permits or requires returns to be filed electronically or in electromagnetic media, such as tapes or disks, the return information must be in the format prescribed by the department. Failure to follow the prescribed format may result in non-acceptance of an attempted filing. If a return is not accepted because of formatting errors and re-submission of the return occurs after the due date, the return has not been timely filed.

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