N.M. Admin. Code tit. 3, ch. 1, pt. 6 - ASSESSMENT

  1. § 3.1.6.1 - ISSUING AGENCY
  2. § 3.1.6.2 - SCOPE
  3. § 3.1.6.3 - STATUTORY AUTHORITY
  4. § 3.1.6.4 - DURATION
  5. § 3.1.6.5 - EFFECTIVE DATE
  6. § 3.1.6.6 - OBJECTIVE
  7. § 3.1.6.7 - DEFINITIONS
  8. § 3.1.6.8 - PAYMENT OF UNPROTESTED AMOUNTS
  9. § 3.1.6.9 - RESERVED
  10. § 3.1.6.10 - SELF-ASSESSMENT
  11. § 3.1.6.11 - TAXPAYER'S REMEDIES
  12. § 3.1.6.12 - PRESUMPTION OF CORRECTNESS OF ASSESSMENT
  13. § 3.1.6.13 - PRESUMPTION OF CORRECTNESS OF INTEREST AND PENALTY
  14. § 3.1.6.14 - SECRETARY'S GOOD FAITH DOUBT OF LIABILITY
  15. § 3.1.6.15 - CANCELLATION OF ASSESSMENT
  16. § 3.1.6.16 - RESERVED

Notes

N.M. Admin. Code tit. 3, ch. 1, pt. 6
HISTORY OF 3.1.6 NMAC:
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History of Repealed Material: [RESERVED]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 1.6, Tax Administration - Assessment, filed 10/17/96.
3.1.6 NMAC, Tax Administration - Assessment, filed 1/4/2001.

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