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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration
Section 7-1-4.3 - New Mexico taxpayer bill of rights; notice to the public.
Universal Citation: NM Stat § 7-1-4.3 (2021)
The department shall develop a publication that states the rights of taxpayers in simple, nontechnical terms and shall disseminate the publication to taxpayers, at a minimum, with tax forms periodically issued by the department.
History: Laws 2003, ch. 398, § 3; 2021, ch. 65, § 1.
ANNOTATIONSThe 2021 amendment, effective July 1, 2021, removed a reference to the combined reporting system, and required the taxation and revenue department to disseminate its publication of the taxpayer bill of rights along with tax forms periodically issued by the department; and after "at a minimum, with", deleted "the annual income and semiannual combined reporting system", and after "tax forms", added "periodically issued by the department".
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