N.M. Admin. Code tit. 3, ch. 1, pt. 9 - REFUND

  1. § 3.1.9.1 - ISSUING AGENCY
  2. § 3.1.9.2 - SCOPE
  3. § 3.1.9.3 - STATUTORY AUTHORITY
  4. § 3.1.9.4 - DURATION
  5. § 3.1.9.5 - EFFECTIVE DATE
  6. § 3.1.9.6 - OBJECTIVE
  7. § 3.1.9.7 - DEFINITIONS
  8. § 3.1.9.8 - CLAIM FOR REFUND - GENERAL
  9. § 3.1.9.9 - REMEDIES OF CLAIMANT
  10. § 3.1.9.10 - CLAIM FOR REFUND OF CORPORATE INCOME TAX BASED ON ADJUSTMENT TO FEDERAL INCOME TAX
  11. § 3.1.9.11 - CLAIM FOR REFUND OF INCOME TAXES OR BANKING AND FINANCIAL CORPORATIONS TAXES BASED ON A NET OPERATING LOSS CARRYBACK OR CARRYFORWARD - 1990 AND PRIOR INCOME TAX YEARS
  12. § 3.1.9.12 - PERIODS FOR WHICH CERTAIN REFUNDS MAY BE CLAIMED
  13. § 3.1.9.13 - CONDITIONS FOR REFUND OR CREDIT
  14. § 3.1.9.14 - INTEREST ON REFUNDS OF TAXES SELF-ASSESSED BY THE TAXPAYER
  15. § 3.1.9.15 - INTEREST ON REFUNDS BASED ON ADJUSTMENT TO FEDERAL INCOME TAX
  16. § 3.1.9.16 - REFUND OF CERTAIN INTEREST OR PENALTY PAID

Notes

N.M. Admin. Code tit. 3, ch. 1, pt. 9
HISTORY OF 3.1.9 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History of Repealed Material: [RESERVED]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 1.9, Tax Administration - Refund, filed 10/17/96.
3.1.9 NMAC, Tax Administration - Refund, filed 1/4/2001.

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