N.M. Admin. Code tit. 3, ch. 1, pt. 4 - FILING

  1. § 3.1.4.1 - ISSUING AGENCY
  2. § 3.1.4.2 - SCOPE
  3. § 3.1.4.3 - STATUTORY AUTHORITY
  4. § 3.1.4.4 - DURATION
  5. § 3.1.4.5 - EFFECTIVE DATE
  6. § 3.1.4.6 - OBJECTIVE
  7. § 3.1.4.7 - DEFINITIONS
  8. § 3.1.4.8 - FILING RETURNS - FORMS
  9. § 3.1.4.9 - THE REQUIREMENT OF A CORRECT MAILING ADDRESS
  10. § 3.1.4.10 - DUE DATES AND TIMELINESS
  11. § 3.1.4.11 - SEMIANNUAL OR QUARTERLY FILING
  12. § 3.1.4.12 - EXTENSIONS
  13. § 3.1.4.13 - REPORTING ACCORDING TO BUSINESS LOCATION (Applicable to periods beginning July 1, 2021)
  14. § 3.1.4.14 - PRESCRIBED FORMAT OF NON-PAPER RETURNS MUST BE FOLLOWED
  15. § 3.1.4.15 - REPORTING PERIOD - PERMISSION REQUIRED FOR USE OF NON-STANDARD "MONTH"
  16. § 3.1.4.16 - PRIVATE DELIVERY SERVICE POSTMARKS
  17. § 3.1.4.17 - APPROVED ELECTRONIC MEDIA
  18. § 3.1.4.18 - ELECTRONIC FILING
  19. § 3.1.4.19 - RESERVED

Notes

N.M. Admin. Code tit. 3, ch. 1, pt. 4
HISTORY OF 3.1.4 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, 7/19/1967, filed 7/28/1967.
R.D./OGAD Rule No. 1985, Regulations Pertaining to the Tax Administration Act, filed 11/5/1985.
TRD Rule TA-90, Regulations Pertaining to the Tax Administration Act, Sections 7-1-1 to 7-1-82 NMSA 1978, filed 8/15/1990.
History of Repealed Material: 3.1.4 NMAC, Tax Administration - Filing, filed 12/15/2000, Repealed effective 7/7/2021.
Other History:
3 NMAC 1.4, Tax Administration - Filing, filed 6/3/1996.
3.1.4 NMAC, Tax Administration - Filing, filed 12/15/2000.
3.1.4 NMAC, Tax Administration - Filing, filed 12/15/2000 was replaced by 3.1.4 NMAC, Tax Administration - Filing, effective 7/7/2021.

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