New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 2 - DATE PAYMENT DUE
Section 3.2.2.10 - EFFECT OF SATURDAY, SUNDAY, OR HOLIDAY ON PAYMENT DATE
Universal Citation: 3 NM Admin Code 3.2.2.10
Current through Register Vol. 35, No. 18, September 24, 2024
When the total tax due is less than $25,000 and the last day for payment of the combined taxes on the CRS-1 Combined Report Form falls on Saturday, Sunday or a legal holiday, the payment shall be considered timely if it is postmarked or filed in person the next succeeding day which is not a Saturday, Sunday or a legal New Mexico or national holiday.
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