NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-10-5
Penalty for noncompliance
Official textnmonesource.comlast amended
If any person required to register under the provisions of Section 7-10-4 NMSA 1978 is not registered to pay the gross receipts tax, the state shall withhold payment of the amount due until the person has presented evidence of registration with the department to pay the gross receipts tax.
Amendment history
1953 Comp., § 72-16A-34, enacted by Laws 1970, ch. 26, § 5; 1995, ch. 70, § 11.
Source: official source (NMSA chapter on nmonesource.com)
In this article (5 sections)
- 7-10-1 · Short title
- 7-10-2 · Purpose of act
- 7-10-3 · Definitions
- 7-10-4 · 7-10-4
- 7-10-5 · Penalty for noncompliance