New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 5 - RECORDS
- Section 3.1.5.1 - ISSUING AGENCY
- Section 3.1.5.2 - SCOPE
- Section 3.1.5.3 - STATUTORY AUTHORITY
- Section 3.1.5.4 - DURATION
- Section 3.1.5.5 - EFFECTIVE DATE
- Section 3.1.5.6 - OBJECTIVE
- Section 3.1.5.7 - DEFINITIONS
- Section 3.1.5.8 - SUFFICIENCY OF RECORDS
- Section 3.1.5.9 - RECORDS RECONSTRUCTION
- Section 3.1.5.10 - CONSISTENCY IN METHOD OF ACCOUNTING
- Section 3.1.5.11 - ACCOUNTING FOR GOVERNMENTAL GROSS RECEIPTS TAX
- Section 3.1.5.12 - RECORDS INCLUDE GOVERNMENTAL RETURNS, DOCUMENTS, REPORTS AND OTHER ATTACHMENTS
- Section 3.1.5.13 - ENFORCEMENT BY SUBPOENA
- Section 3.1.5.14 - REASONABLE HOURS
- Section 3.1.5.15 - RECORDKEEPING AND RETENTION REQUIREMENTS
- Section 3.1.5.16 - TAXPAYER'S RECORDS IN POSSESSION OF ANOTHER
Current through Register Vol. 35, No. 18, September 24, 2024
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