N.M. Admin. Code tit. 3, ch. 1, pt. 11 - PENALTIES

  1. § 3.1.11.1 - ISSUING AGENCY
  2. § 3.1.11.2 - SCOPE
  3. § 3.1.11.3 - STATUTORY AUTHORITY
  4. § 3.1.11.4 - DURATION
  5. § 3.1.11.5 - EFFECTIVE DATE
  6. § 3.1.11.6 - OBJECTIVE
  7. § 3.1.11.7 - DEFINITIONS
  8. § 3.1.11.8 - ASSESSMENT AND PROTEST OF PENALTY
  9. § 3.1.11.9 - COMPROMISE BY SECRETARY
  10. § 3.1.11.10 - NEGLIGENCE
  11. § 3.1.11.11 - INDICATIONS OF NONNEGLIGENCE
  12. § 3.1.11.12 - FAILURE TO FILE A RETURN
  13. § 3.1.11.13 - FRAUDULENT RETURN FILED WHEN NO TAX IS DUE
  14. § 3.1.11.14 - APPLICATION OF PENALTY PROVISIONS TO GOVERNMENTS
  15. § 3.1.11.15 - APPLICATION OF PENALTY UPON EXPIRATION OF EXTENSION
  16. § 3.1.11.16 - DEFINITION OF BAD CHECK
  17. § 3.1.11.17 - IMPOSITION OF PENALTY ON BAD CHECKS
  18. § 3.1.11.18 - WILLFUL ATTEMPT TO EVADE OR DEFEAT TAX
  19. § 3.1.11.19 - RESERVED

Notes

N.M. Admin. Code tit. 3, ch. 1, pt. 11
HISTORY OF 3.1.11 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History of Repealed Material: [RESERVED]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 1.11, Tax Administration - Penalties, filed 3/4/96.
3.1.11 NMAC, Tax Administration - Penalties, filed 1/4/2001.

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