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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-12

Identification of taxpayers

Official textnmonesource.comlast amended

# 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.

Amendment history

1953 Comp., § 72-13-29, enacted by Laws 1965, ch. 248, § 17; 1966, ch. 52, § 1; 1979, ch. 144, § 11; 2000, ch. 28, § 4.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-6.72 · Distribution; health care delivery and access fund
  2. 7-1-6.73 · Distribution; state fairgrounds district
  3. 7-1-7 · Repealed
  4. 7-1-8 · Confidentiality of returns and other information
  5. 7-1-8.1 · 7-1-8.1
  6. 7-1-8.2 · Information required to be revealed
  7. 7-1-8.3 · Information that may be revealed to public
  8. 7-1-8.4 · 7-1-8.4
  9. 7-1-8.5 · 7-1-8.5
  10. 7-1-8.6 · 7-1-8.6
  11. 7-1-8.7 · 7-1-8.7
  12. 7-1-8.8 · 7-1-8.8
  13. 7-1-8.9 · 7-1-8.9
  14. 7-1-8.10 · 7-1-8.10
  15. 7-1-8.11 · 7-1-8.11
  16. 7-1-9 · 7-1-9
  17. 7-1-10 · 7-1-10
  18. 7-1-11 · 7-1-11
  19. 7-1-11.1 · Managed audits
  20. 7-1-11.2 · Required audit notices
  21. 7-1-12 · Identification of taxpayers
  22. 7-1-12.1 · 7-1-12.1
  23. 7-1-12.2 · 7-1-12.2
  24. 7-1-13 · Taxpayer returns; payment of taxes; extension of time
  25. 7-1-13.1 · Method of payment of certain taxes due
  26. 7-1-13.2 · Repealed
  27. 7-1-13.3 · Repealed
  28. 7-1-13.4 · Electronic payments; reversals
  29. 7-1-14 · 7-1-14
  30. 7-1-15 · Secretary may set tax reporting and payment intervals
  31. 7-1-15.1 · Secretary may permit or require rounding
  32. 7-1-15.2 · Repealed
  33. 7-1-16 · Delinquent taxpayer
  34. 7-1-17 · Assessment of tax; presumption of correctness
  35. 7-1-17.1 · Tax liability; spouse or former spouse
  36. 7-1-18 · Limitation on assessment by department
  37. 7-1-19 · Limitation of actions
  38. 7-1-20 · Compromise of taxes; closing agreements
  39. 7-1-21 · Installment payments of taxes; installment agreements
  40. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
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