{"data":{"id":"us-nm/7-1-15","jurisdiction":"us-nm","citation":"7-1-15","heading":"Secretary may set tax reporting and payment intervals.","body":"The secretary may, pursuant to rule, allow taxpayers with an anticipated tax liability of less than five hundred dollars ($500) a month to report and pay taxes at intervals which the secretary may specify. However, unless specifically permitted by law, an interval shall not exceed one year.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"e4a6bc0e5cdf01c2870c2b6d7241cf4ae757f8b6aa02864e2ffd77744774257c","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-14","next":"us-nm/7-1-15.1"},"notice":"GroundRules: Original legal text. Not legal advice."}