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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-9

7-1-9

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-26, enacted by Laws 1965, ch. 248, § 14; 1979, ch. 144, § 8; 1985, ch. 65, § 11; 1986, ch. 20, § 13; 1988, ch. 99, § 1; 1997, ch. 67, § 2.

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

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In this article (40 sections)
  1. 7-1-6.67 · 7-1-6.67
  2. 7-1-6.68 · 7-1-6.68
  3. 7-1-6.69 · 7-1-6.69
  4. 7-1-6.70 · Distribution; land grant-merced assistance fund
  5. 7-1-6.71 · 7-1-6.71
  6. 7-1-6.72 · Distribution; health care delivery and access fund
  7. 7-1-6.73 · Distribution; state fairgrounds district
  8. 7-1-7 · Repealed
  9. 7-1-8 · Confidentiality of returns and other information
  10. 7-1-8.1 · 7-1-8.1
  11. 7-1-8.2 · Information required to be revealed
  12. 7-1-8.3 · Information that may be revealed to public
  13. 7-1-8.4 · 7-1-8.4
  14. 7-1-8.5 · 7-1-8.5
  15. 7-1-8.6 · 7-1-8.6
  16. 7-1-8.7 · 7-1-8.7
  17. 7-1-8.8 · 7-1-8.8
  18. 7-1-8.9 · 7-1-8.9
  19. 7-1-8.10 · 7-1-8.10
  20. 7-1-8.11 · 7-1-8.11
  21. 7-1-9 · 7-1-9
  22. 7-1-10 · 7-1-10
  23. 7-1-11 · 7-1-11
  24. 7-1-11.1 · Managed audits
  25. 7-1-11.2 · Required audit notices
  26. 7-1-12 · Identification of taxpayers
  27. 7-1-12.1 · 7-1-12.1
  28. 7-1-12.2 · 7-1-12.2
  29. 7-1-13 · Taxpayer returns; payment of taxes; extension of time
  30. 7-1-13.1 · Method of payment of certain taxes due
  31. 7-1-13.2 · Repealed
  32. 7-1-13.3 · Repealed
  33. 7-1-13.4 · Electronic payments; reversals
  34. 7-1-14 · 7-1-14
  35. 7-1-15 · Secretary may set tax reporting and payment intervals
  36. 7-1-15.1 · Secretary may permit or require rounding
  37. 7-1-15.2 · Repealed
  38. 7-1-16 · Delinquent taxpayer
  39. 7-1-17 · Assessment of tax; presumption of correctness
  40. 7-1-17.1 · Tax liability; spouse or former spouse
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