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New Mexico Statutes Chapter 7. Taxation § 7-9-7.1. Department barred from taking collection actions with respect to certain tax liabilities

Current as of January 01, 2024 | Updated by Findlaw Staff

The department shall take no action to enforce collection of gross receipts tax for a tax period prior to July 1, 2019 on persons engaging in business if that person:

A. lacked physical presence in the state; and

B. did not report taxable gross receipts prior to July 1, 2019.

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Cite this article: FindLaw.com - New Mexico Statutes Chapter 7. Taxation § 7-9-7.1. Department barred from taking collection actions with respect to certain tax liabilities - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-7-taxation/nm-st-sect-7-9-7-1/

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