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Section 1. Issuing Agency

New MexicoRegulations

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How this section applies to your facts.

NMAC › Title 3 () › Chapter 3 () › Part 1 () › Section 1

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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