New Mexico Statutes 7-9-7.1. Department barred from taking collection actions with respect to certain tax liabilities
Current as of: 2023 | Check for updates
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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.