New Mexico Statutes 7-5-7. Interaudits provisions made applicable
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Article VIII of the Multistate Tax Compact relating to interaudits shall be in force in and with respect to New Mexico.
Terms Used In New Mexico Statutes 7-5-7
- tax: means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax that has a multistate impact, except that the provisions of Articles III, IV and V of this compact shall apply only to the taxes specifically designated therein and the provisions of Article IX of this compact shall apply only in respect to determinations pursuant to Article IV of this compact. See New Mexico Statutes 7-5-1