New Mexico Administrative Code
Title 3 - TAXATION
Chapter 25 - WORKERS' COMPENSATION FEE
Part 2 - EFFECTIVE DATE OF ASSESSMENT
Section 3.25.2.8 - WHEN ASSESSMENT EFFECTIVE
Universal Citation: 3 NM Admin Code 3.25.2.8
Current through Register Vol. 35, No. 18, September 24, 2024
A. Pursuant to the provisions of Section 7-1-17 NMSA 1978, an assessment of the fee imposed by Section 52-5-19 NMSA 1978 shall be effective when the department receives a return from the taxpayer showing a liability for the workers' compensation fee, when the department issues a "notice of assessment of taxes" pursuant to Subsection B of Section 7-1-17 NMSA 1978 or when an effective jeopardy assessment is made as provided in Section 7-1-59 NMSA 1978.
B. This version of Section 3.25.2.8 NMAC is retroactively applicable on May 20, 1992.
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