N.M. Admin. Code tit. 3, ch. 1, pt. 3 - DISCLOSURE OF TAXPAYER INFORMATION

  1. § 3.1.3.1 - ISSUING AGENCY
  2. § 3.1.3.2 - SCOPE
  3. § 3.1.3.3 - STATUTORY AUTHORITY
  4. § 3.1.3.4 - DURATION
  5. § 3.1.3.5 - EFFECTIVE DATE
  6. § 3.1.3.6 - OBJECTIVE
  7. § 3.1.3.7 - DEFINITIONS
  8. § 3.1.3.8 - STATE WARRANTS FOR PAYMENT OF TAX REFUNDS AND TAX REBATES
  9. § 3.1.3.9 - RECIPROCAL AGREEMENTS WITH OTHER STATES OR TRIBES
  10. § 3.1.3.10 - RECIPROCAL AGREEMENT - UNITED STATES SECRETARY OF THE TREASURY'S AUTHORIZED REPRESENTATIVE
  11. § 3.1.3.11 - TAXPAYER "WAIVER" OF CONFIDENTIALITY
  12. § 3.1.3.12 - DISCLOSURE OF TAX INFORMATION TO A COURT
  13. § 3.1.3.13 - AUTHORIZED REPRESENTATIVE
  14. § 3.1.3.14 - BANKRUPTCY

Notes

N.M. Admin. Code tit. 3, ch. 1, pt. 3
HISTORY OF 3.1.3 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History of Repealed Material: [RESERVED]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 1.3, Tax Administration - Disclosure of Taxpayer Information, filed 10/17/96.
3.1.3 NMAC, Tax Administration - Disclosure of Taxpayer Information, filed 12/15/2000.

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