New Mexico Statutes
§ 7-1-15 — Secretary may set tax reporting and payment intervals
New Mexico § 7-1-15
This text of New Mexico § 7-1-15 (Secretary may set tax reporting and payment intervals) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 7-1-15 (2026).
Text
The secretary may, pursuant to rule, allow taxpayers with an anticipated tax liability of less than five hundred dollars ($500) a month to report and pay taxes at intervals which the secretary may specify. However, unless specifically permitted by law, an interval shall not exceed one year.
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Legislative History
1953 Comp., § 72-13-30.1, enacted by Laws 1969, ch. 31, § 1; 1979, ch. 144,
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-1-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-1-15.