{"data":{"id":"us-nm/7-1-71.4","jurisdiction":"us-nm","citation":"7-1-71.4","heading":"Tax return preparer; electronic filing requirement; penalty.","body":"A. In taxable years beginning on or after January 1, 2008, a tax return preparer who prepares over twenty-five personal income tax returns for a taxable year shall ensure that each return is submitted to the department by a department-approved electronic media, unless a person for whom the preparer files a return requests, in a form prescribed by the department, that the return be filed by other means in accordance with department rule.\nB. A tax return preparer shall pay to the department a penalty not to exceed five dollars ($5.00) for each tax return filed in violation of this section.","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":"946ab9dfe850826a755e4786ba105faab3a4e6d0629252d07ee96025ffd9022f","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-71.3","next":"us-nm/7-1-72"},"notice":"GroundRules: Original legal text. Not legal advice."}