7-1-71.4. Tax return preparer; electronic filing requirement; penalty.
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/nm/chapter-7-taxation/article-1-administration/7-1-71-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
B. 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.
History: Laws 2007, ch. 127, § 2.