New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 1 - GENERAL PROVISIONS
Section 3.6.1.8 - SPECIAL NOTE CONCERNING SCOPE AND EFFECTIVE DATE OF RULINGS - CITATION OF STATUTES IN 3 NMAC 6
Current through Register Vol. 35, No. 18, September 24, 2024
A. All rulings pertaining to the Property Tax Code issued by the secretary of taxation and revenue prior to the effective date of Parts 1 through 7 of Chapter 3.6 NMAC are superseded by Parts 1 through 7 of Chapter 3.6 NMAC as to tax liability incurred subsequent to the effective date of Parts 1 through 7 of Chapter 3.6 NMAC or as to any act done subsequent thereto. If, however, a prior ruling is not changed in substance by a provision of Parts 1 through 7 of Chapter 3.6 NMAC, such prior ruling shall remain in effect.
B. Unless otherwise stated, all citations of statutes in Parts 1 through 7 of Chapter 3.6 NMAC are to the New Mexico Statutes Annotated, 1978 (NMSA 1978).
