New Mexico Statutes 7-10-5. Penalty for noncompliance
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If any person required to register under the provisions of Section 7-10-4 N.M. Stat. Ann. 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.
Terms Used In New Mexico Statutes 7-10-5
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.