New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 9 - REFUND
- Section 3.1.9.1 - ISSUING AGENCY
- Section 3.1.9.2 - SCOPE
- Section 3.1.9.3 - STATUTORY AUTHORITY
- Section 3.1.9.4 - DURATION
- Section 3.1.9.5 - EFFECTIVE DATE
- Section 3.1.9.6 - OBJECTIVE
- Section 3.1.9.7 - DEFINITIONS
- Section 3.1.9.8 - CLAIM FOR REFUND - GENERAL
- Section 3.1.9.9 - REMEDIES OF CLAIMANT
- Section 3.1.9.10 - CLAIM FOR REFUND OF CORPORATE INCOME TAX BASED ON ADJUSTMENT TO FEDERAL INCOME TAX
- Section 3.1.9.11 - CLAIM FOR REFUND OF INCOME TAXES OR BANKING AND FINANCIAL CORPORATIONS TAXES BASED ON A NET OPERATING LOSS CARRYBACK OR CARRYFORWARD - 1990 AND PRIOR INCOME TAX YEARS
- Section 3.1.9.12 - PERIODS FOR WHICH CERTAIN REFUNDS MAY BE CLAIMED
- Section 3.1.9.13 - CONDITIONS FOR REFUND OR CREDIT
- Section 3.1.9.14 - INTEREST ON REFUNDS OF TAXES SELF-ASSESSED BY THE TAXPAYER
- Section 3.1.9.15 - INTEREST ON REFUNDS BASED ON ADJUSTMENT TO FEDERAL INCOME TAX
- Section 3.1.9.16 - REFUND OF CERTAIN INTEREST OR PENALTY PAID
Current through Register Vol. 35, No. 18, September 24, 2024
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