N.M. Admin. Code § 1.21.2.354 - TAX ASSESSMENTS

A. Category: Financial and accounting - tax management
B. Description: Records related to the general assessment of taxes, reductions and refunds, including, but not limited to, cigarette, alcohol, road and fuel, lodgers, estate, corporate, personal and employer tax.
C. Retention: destroy 10 years from close of calendar year in which file created

Notes

N.M. Admin. Code § 1.21.2.354
Adopted by New Mexico Register, Volume XXVI, Issue 17, September 15, 2015, eff. 10/1/2015

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