N.M. Admin. Code § 3.25.2.8
Current through Register Vol. 35, No. 21, November 5, 2024
Section 3.25.2.8 - WHEN ASSESSMENT EFFECTIVEA. Pursuant to the provisions of Section 7-1-17 NMSA 1978, an assessment of the fee imposed by Section 52-5-19 NMSA 1978 shall be effective when the department receives a return from the taxpayer showing a liability for the workers' compensation fee, when the department issues a "notice of assessment of taxes" pursuant to Subsection B of Section 7-1-17 NMSA 1978 or when an effective jeopardy assessment is made as provided in Section 7-1-59 NMSA 1978.B. This version of Section 3.25.2.8 NMAC is retroactively applicable on May 20, 1992.N.M. Admin. Code § 3.25.2.8
10/3/88, 10/19/92, 4/15/97; 3.25.2.8 NMAC - Rn & A, 3 NMAC 25.2.8, 11/15/01