TAX ASSESSMENTS
New Mexico Administrative Code (NMAC)
1.21.2.354 TAX ASSESSMENTS: A. Category: Financial and accounting - tax management B. Description: Records related to the general assessment of taxes, reductions and refunds, including, but not limited to, cigarette, alcohol, road and fuel, lodgers, estate, corporate, personal and employer tax. C. Retention: destroy 10 years from close of calendar year in which file created [1.21.2.354 NMAC - N, 10/1/2015]
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