New Mexico § 9-11-6.4 Electronic filing and payment

New Mexico Statutes

§ 9-11-6.4 — Electronic filing and payment

New Mexico § 9-11-6.4

Ch. 9Executive Department

Art. 11Taxation and Revenue Department

This text of New Mexico § 9-11-6.4 (Electronic filing and payment) 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. § 9-11-6.4 (2026).

Text

A. The department is authorized to require where practical, in lieu of:

(1)the filing of paper documents, the filing by electronic or optical means of any return, application, report or other document required under any law or program administered by the department; and (2) a paper check or cash payment, the remittance by electronic means of any payment required under any law or program administered by the department. B. The department, using reasonable criteria, may require some classes of persons to file returns and remit payments electronically or optically while not so requiring others to file returns and remit payments in that manner. The date of filing or payment shall be the date the return, application, report, payment or other document is transmitted to the department in a form a

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A. The department is authorized to require where practical, in lieu of: (1) the filing of paper documents, the filing by electronic or optical means of any return, application, report or other document required under any law or program administered by the department; and (2) a paper check or cash payment, the remittance by electronic means of any payment required under any law or program administered by the department. B. The department, using reasonable criteria, may require some classes of persons to file returns and remit payments electronically or optically while not so requiring others to file returns and remit payments in that manner. The date of filing or payment shall be the date the return, application, report, payment or other document is transmitted to the department in a form able to be processed.