New Mexico taxpayer bill of rights; notice to the public.

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The department shall develop a publication that states the rights of taxpayers in simple, nontechnical terms and shall disseminate the publication to taxpayers, at a minimum, with the annual income and semiannual combined reporting system tax forms.

History: Laws 2003, ch. 398, § 3.

ANNOTATIONS

Effective dates. — Laws 2003, ch. 398, § 16 made Laws 2003, ch. 398, § 3 effective on July 1, 2003.


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