N.M. Admin. Code tit. 3, ch. 2, pt. 2 - DATE PAYMENT DUE

  1. § 3.2.2.1 - ISSUING AGENCY
  2. § 3.2.2.2 - SCOPE
  3. § 3.2.2.3 - STATUTORY AUTHORITY
  4. § 3.2.2.4 - DURATION
  5. § 3.2.2.5 - EFFECTIVE DATE
  6. § 3.2.2.6 - OBJECTIVE
  7. § 3.2.2.7 - DEFINITIONS
  8. § 3.2.2.8 - EXTENSION OF TIME FOR PAYMENT
  9. § 3.2.2.9 - DETERMINATION OF TIMELINESS
  10. § 3.2.2.10 - EFFECT OF SATURDAY, SUNDAY, OR HOLIDAY ON PAYMENT DATE
  11. § 3.2.2.11 - REPORTING OF PROGRESS PAYMENTS
  12. § 3.2.2.12 - PETITION TO CHANGE ACCOUNTING METHODS
  13. § 3.2.2.13 - REPORTING OF GROSS RECEIPTS - SEMI-ANNUAL REPORTING OR QUARTERLY REPORTING
  14. § 3.2.2.14 - ACCRUAL AND CASH BASIS REPORTING
  15. § 3.2.2.15 - RETURN REQUIRED TO BE FILED

Notes

N.M. Admin. Code tit. 3, ch. 2, pt. 2
HISTORY OF 3.2.2 NMAC:
Pre-NMAC History:
BOR 67-2, NM Gross Receipts and Compensating Tax Regulations, September 1967, filed 9/29/67.
BOR 69-4, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 12-5-69, filed 12/5/69.
BOR 72-4, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 3/9/72, filed 3/9/72.
BOR 74-2, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 12/15/73, filed 3/20/74.
BOR 76-1, Regulations in Effect and Pertaining to the New Mexico Gross Receipts and Compensating Tax Act, 7/26/76, filed 7/26/76.
R.D.79-1, Gross Receipts and Compensating Tax Act Regulations, filed 6/18/79.
R.D. Rule No. 82, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 4/7/82.
R.D. Rule No. 84, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 5/4/84.
TRD Rule No. 9-86, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 4/2/86.
TRD Rule GR-90, Regulations Pertaining to the Gross Receipts and Compensating Tax Act, Sections 7-9-1 to 7-9-80.1 NMSA 1978, filed 11/26/90.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 2.11, Date Payment Due, filed 11/4/96.
3.2.2 NMAC, Date Payment Due, filed 4/17/2001.

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