Unless the secretary prescribes instructions requiring estimated payments with respect to fractional years, Section 7-2A-9.1 NMSA 1978 does not apply to fractional years.
N.M. Admin. Code § 3.4.9.11
Unless the secretary prescribes instructions requiring estimated payments with respect to fractional years, Section 7-2A-9.1 NMSA 1978 does not apply to fractional years.
N.M. Admin. Code § 3.4.9.11