us-nm/stat
NMSA 1978, § 7-1-71.4 — Tax return preparer; electronic filing requirement; penalty
A.
In taxable years beginning on or after January 1, 2008, a tax return preparer who
prepares over twenty-five personal income tax returns for a taxable year shall ensure
that each return is submitted to the department by a department-approved electronic
media, unless a person for whom the preparer files a return requests, in a form
prescribed by the department, that the return be filed by other means in accordance
with department rule.
B.
A tax return preparer shall pay to the department a penalty not to exceed five
dollars ($5.00) for each tax return filed in violation of this section.
Source: official text