Section 14. Prescribed Format Of Non-Paper Returns Must Be Followed

Whenever the secretary permits or requires returns to be filed electronically or in electromagnetic media, such as tapes or disks, the return information must be in the format prescribed by the department. Failure to follow the prescribed format may result in non-acceptance of an attempted filing. If a return is not accepted because of formatting errors and re-submission of the return occurs after the due date, the return has not been timely filed. [3.1.4.14 NMAC - Rp, 3.1.4.14 NMAC, 7/7/2021] 3.1.4.15 REPORTING PERIOD - PERMISSION REQUIRED FOR USE OF NON-STANDARD “MONTH”: For purposes of reporting taxes due on a monthly basis, the reporting period is a calendar month unless the taxpayer has obtained the secretary's permission to use another period, such as reporting based on standardized calendar quarters of 4 weeks, 4 weeks and 5 weeks or thirteen months of 4 weeks. Because of complications introduced by deviations from the calendar month reporting, the secretary may require substantial justification before approving any significant departure from the calendar month reporting cycle.