US lawNew MexicoRegulationsTitle 3Chapter 3Part 53.3.5.1 NMAC3.3.5.1 NMACSection 1. Issuing AgencyLast amended: 2003Year: 2003Length: 20 wordsOfficial source Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630Next3.3.5.2 NMAC