N.M. Admin. Code § 1.21.2.354

Current through Register Vol. 35, No. 21, November 5, 2024

Section 1.21.2.354 - TAX ASSESSMENTS

A. Category: Financial and accounting - tax management

B. Description: Records related to the general assessment of taxes, reductions and refunds, including, but not limited to, cigarette, alcohol, road and fuel, lodgers, estate, corporate, personal and employer tax.

C. Retention: destroy 10 years from close of calendar year in which file created

N.M. Admin. Code § 1.21.2.354

Adopted by New Mexico Register, Volume XXVI, Issue 17, September 15, 2015, eff. 10/1/2015