NMSA 1978, § 7-9-7.1 — 7-9-7.1

Department barred from taking collection actions with
respect to certain tax liabilities.
The department shall take no action to enforce collection of gross receipts tax for a
tax period prior to July 1, 2019 on persons engaging in business if that person:

# A.

lacked physical presence in the state; and

# B.

did not report taxable gross receipts prior to July 1, 2019.