NMSA 1978, § 7-1-9 — 7-1-9

Address of notices and payments; timely mailing constitutes
timely filing or making.

# A.

Any notice required or authorized by the Tax Administration Act to be given by
mail is effective if mailed or served by the secretary or the secretary's delegate to the
taxpayer or person at the last address shown on his registration certificate or other
record of the department. Any notice, return, application or payment required or
authorized to be delivered to the secretary or the department by mail shall be addressed
to the secretary of taxation and revenue, taxation and revenue department, Santa Fe,
New Mexico or in any other manner which the secretary by regulation or instruction may
direct.

# B.

Except as provided otherwise in Section 7-1-13.1 NMSA 1978, all notices,
returns, applications or payments authorized or required to be made or given by mail
are timely if mailed on or before the date on which they are required. The secretary by
regulation may provide that delivery to a private delivery or courier service on or before
the date on which mailing is required constitutes timely mailing and may specify
standards under which the service's time stamps or other indication of date of delivery
to the service are adequate to determine actual time of delivery to the service.