N.M. Admin. Code § 3.2.2.15 - RETURN REQUIRED TO BE FILED

Taxpayers who are registered for gross receipts, governmental gross receipts, compensating or withheld income tax purposes must file a CRS-1 Combined Report Form for each reporting period whether or not any tax is due.

Notes

N.M. Admin. Code § 3.2.2.15

1/21/85, 4/2/86, 11/26/90, 6/28/91, 11/15/96; 3.2.2.15 NMAC - Rn, 3 NMAC 2.11.15, 4/30/01