If any person required to register under the provisions of Section 7-10-4 NMSA 1978 is not registered to pay the gross receipts tax, the state shall withhold payment of the amount due until the person has presented evidence of registration with the department to pay the gross receipts tax. History: 1953 Comp., § 72-16A-34, enacted by Laws 1970, ch. 26, § 5; 1995, ch. 70, § 11.
Penalty for noncompliance
NMSA 1978, § 7-10-5 — under Article 10.
NMSA 1978, § 7-10-5