New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 9 - PAYMENT TO DEPARTMENT - RECORD-KEEPING REQUIREMENTS
Section 3.12.9.11 - CHANGE OF ADDRESS - NOTICES
Universal Citation: 3 NM Admin Code 3.12.9.11
Current through Register Vol. 35, No. 18, September 24, 2024
Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding on that taxpayer when it is sent to the last address shown in the department's records.
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