NMSA 1978, § 7-38-86 — Extension of deadlines at request of property owners

The director may extend the time by which reports are required to be filed under
Subsection A of Section 7-38-8 NMSA 1978 at the written request of the property
owner. The request must be received by the department prior to the date by which the
required report must be made. Extensions granted under this section shall be by written
order of the director and shall be for a period of not more than thirty days. The director
shall not grant more than one extension in a tax year for a property owner in respect to
the same property.