New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 5 - RECORDS
Section 3.1.5.14 - REASONABLE HOURS
Universal Citation: 3 NM Admin Code 3.1.5.14
Current through Register Vol. 35, No. 18, September 24, 2024
Reasonable hours for taxpayers to make their records and books of account available for inspection means any time during taxpayer's business hours but not less than between the hours of 8:00 a.m. and 5:00 p.m. of any day except Saturday, Sunday and state and federal holidays.
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