N.M. Admin. Code tit. 3, ch. 1, pt. 1 - GENERAL PROVISIONS
- § 3.1.1.1 - ISSUING AGENCY
- § 3.1.1.2 - SCOPE
- § 3.1.1.3 - STATUTORY AUTHORITY
- § 3.1.1.4 - DURATION
- § 3.1.1.5 - EFFECTIVE DATE
- § 3.1.1.6 - OBJECTIVE
- § 3.1.1.7 - DEFINITIONS: "SIGN" DEFINED
- § 3.1.1.8 - CITATIONS OF STATUTES
- § 3.1.1.9 - INTERPRETATION, ENFORCEMENT AND COLLECTION OF CERTAIN MUNICIPAL AND COUNTY TAXES
- § 3.1.1.10 - DELEGATION OF AUTHORITY - GENERAL
- § 3.1.1.11 - DELEGATION OF AUTHORITY - NOT REQUIRED TO BE IN WRITING
- § 3.1.1.12 - EMPLOYEE OF THE DEPARTMENT
- § 3.1.1.13 - UNIDENTIFIED TAXPAYER
- § 3.1.1.14 - INFORMATION FROM PERSONS OTHER THAN TAXPAYER
- § 3.1.1.15 - TAXPAYER REGISTRATION
- § 3.1.1.16 - TAX DEFINED FOR PURPOSES OF SECTION 7-1-18 NMSA 1978
- § 3.1.1.17 - "ACTION OR PROCEEDING" DEFINED FOR PURPOSES OF SECTION 7-1-19 NMSA 1978
- § 3.1.1.18 - REQUIREMENTS FOR TAX RETURN PREPARERS
Notes
Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:
BOR 67-1, Tax Administration Act, 7/19/67, filed 7/28/67.
R.D./OGAD Rule No. 1985, Regulations Pertaining to the Tax Administration Act, filed 11/5/85.
TRD Rule TA-90, Regulations Pertaining to the Tax Administration Act, Sections 7-1-1 to 7-1-82 NMSA 1978, filed 8/15/90.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 1.1, Tax Administration - General Provisions, filed 10/17/96.
3.1.1 NMAC, Tax Administration - General Provisions, filed 12/15/2000.
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