New Mexico § 7-1-9 - Address of notices and payments; timely mailing constitutes timely filing or making

§ 7-1-9. Address of notices and payments; timely mailing constitutes timely filing or making

A. Any notice required or authorized by the Tax Administration Act to be given by

mail is effective if mailed or served by the secretary or the secretary's delegate

to the taxpayer or person at the last address shown on his registration certificate

or other record of the department. Any notice, return, application or payment required or authorized to be delivered

to the secretary or the department by mail shall be addressed to the secretary of

taxation and revenue, taxation and revenue department, Santa Fe, New Mexico or in

any other manner which the secretary by regulation or instruction may direct. B. Except as provided otherwise in Section 7-1-13.1 NMSA 1978 , all notices, returns, applications or payments authorized or required to be made

or given by mail are timely if mailed on or before the date on which they are required. The secretary by regulation may provide that delivery to a private delivery or courier

service on or before the date on which mailing is required constitutes timely mailing

and may specify standards under which the service's time stamps or other indication

of date of delivery to the service are adequate to determine actual time of delivery

to the service.