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2011 New Mexico Statutes
Chapter 7: Taxation
Article 10: Gross Receipts Tax Registration, 7-10-1 through 7-10-5
Section 7-10-5: Penalty for noncompliance.

Universal Citation:
NM Stat § 7-10-5 (1996 through 1st Sess 50th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

7-10-5. Penalty for noncompliance.

If any person required to register under the provisions of Section 7-10-4 NMSA 1978 is not registered to pay the gross receipts tax, the state shall withhold payment of the amount due until the person has presented evidence of registration with the department to pay the gross receipts tax.

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