New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 108 - RETURNS
Section 3.16.108.10 - CHANGE OF ADDRESS
Universal Citation: 3 NM Admin Code 3.16.108.10
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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