New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 9 - REFUND
Section 3.1.9.15 - INTEREST ON REFUNDS BASED ON ADJUSTMENT TO FEDERAL INCOME TAX
Universal Citation: 3 NM Admin Code 3.1.9.15
Current through Register Vol. 35, No. 24, December 23, 2024
Interest on refunds based on an adjustment to federal tax pursuant to Subsection 7-1-26 F NMSA 1978 shall be allowed from the date 120 days after the claim is filed until the date the final authorizing signature approves the claim.
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