N.M. Admin. Code § 3.16.100.9

Current through Register Vol. 36, No. 1, January 14, 2025

Section 3.16.100.9 - PRIOR AGREEMENTS AND RULINGS

Any rulings or other agreements between the department or one of its predecessor agencies and a taxpayer concerning the calculation of tax liability under the Special Fuels Tax Act applies only to liabilities under that act. No such ruling or agreement applies to tax liabilities arising under the Special Fuels Supplier Tax Act.

N.M. Admin. Code § 3.16.100.9

2/1/93, 12/31/96; 3.16.100.9 NMAC - Rn, 3 NMAC 20.1.9, 6/14/01