US lawNew MexicoRegulationsTitle 18Chapter 19Part 518.19.5.118.19.5.1 NMACIssuing AgencyLast amended: 2023Year: 2023Length: 20 wordsOfficial source Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630.Next18.19.5.2 NMAC