US lawNew MexicoRegulationsTitle 3Chapter 2Part 1053.2.105.1 NMAC3.2.105.1 NMACSection 1. Issuing AgencyLast amended: 2001Year: 2001Length: 20 wordsOfficial source Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630Next3.2.105.2 NMAC