us-nm/stat
NMSA 1978, § 7-1-12 — Identification of taxpayers
A.
The secretary by regulation shall establish a system for the registration and
identification of taxpayers and shall require taxpayers to comply therewith.
B.
The registration system shall be devised so as to facilitate the exchange of
information with other states and the United States and to aid in statistical
computations.
C.
The secretary by regulation also shall provide for a system for the registration
and identification of purchasers or lessees who, by reason of their status or the nature
of their use of property or service purchased or leased, are ordinarily entitled to make
nontaxable purchases or leases of some kinds of property or service and may require
such purchasers or lessees to comply therewith.
D.
Any document, issued by the department under authority of this section, which is
required to be posted on the business premises of the taxpayer shall contain a brief
reference to the requirements of Section 7-1-61 NMSA 1978.
Source: official text