New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 6 - ASSESSMENT
Section 3.1.6.13 - PRESUMPTION OF CORRECTNESS OF INTEREST AND PENALTY
Universal Citation: 3 NM Admin Code 3.1.6.13
Current through Register Vol. 35, No. 18, September 24, 2024
The presumption of correctness also applies to any interest imposed under Section 7-1-67 NMSA 1978 and any penalty imposed under Section 7-1-69 NMSA 1978.
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