N.M. Admin. Code § 3.12.9.11
Current through Register Vol. 35, No. 23, December 10, 2024
Taxpayers must inform the department of any change of address. Any notice to a taxpayer is presumed to be effective and binding on that taxpayer when it is sent to the last address shown in the department's records.
N.M. Admin. Code § 3.12.9.11