New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 2 - DATE PAYMENT DUE
Section 3.2.2.9 - DETERMINATION OF TIMELINESS
Universal Citation: 3 NM Admin Code 3.2.2.9
Current through Register Vol. 35, No. 18, September 24, 2024
Determination of what timeliness is in relation to the filing of returns, notices, and applications and the making of payments is governed by Section 7-1-9 NMSA 1978 of the Tax Administration Act and regulations thereunder. Requirements for making payments equal to or in excess of $25,000 are governed by Section 7-1-13.1 NMSA 1978 of the Tax Administration Act and regulations thereunder.
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