1635 University Blvd NE, Albuquerque, NM (505) 842-1433-2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by selecting your desired class dates from the options provided. Check the boxes next to 'Residential Construction & Inspections' or 'Pricing Property Properly' as applicable.
  3. Fill in your personal information in the designated fields: Name, Company, Address, City, State, and Zip Code.
  4. Enter your Phone number and Email address for communication purposes.
  5. Provide your NMREC License Number and Local Board or Association details.
  6. Select your payment option by checking the appropriate box for either Two Class Series or Individual Class pricing. Fill in the total amount due based on your selections.
  7. If paying by credit card, enter your Card Number and Expiration Date. Complete the Billing Address for Credit Card section if different from above.
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General anti-avoidance rule (GAAR)
Individuals who are considering entering the real estate industry should expect to spend time working on weekends and evenings if they want their business to thrive and be successful. National Association of Realtors. The Real Estate Commission: How Much Are Realtor Fees? California Department of Real Estate.
General Anti-Avoidance Rules(GAAR) is a tool for checking aggressive tax planning especially those transactions or business arrangements which are entered into with the objective of avoiding tax.
Abusive tax planning is not just a concern among U.S. tax authorities, it is a global concern. Governments around the world have long taken steps to down on tax evasion, such as using general anti-avoidance rules, better known as GAAR.
The Greater Albuquerque Association of REALTORS (GAAR) represents the growing region of Central New Mexico, which includes Bernalillo, Valencia, Sandoval, Torrance, parts of Socorro, and Santa Fe Counties, and is recognized as the leading provider of real estate information services and data in New Mexico.

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GAAR was originally proposed in the Direct Tax Code 2009 and was targeted at arrangements or transactions made specifically to avoid taxes. GAAR provisions were also present in the Direct Tax Code 2010 and Direct Tax Code 2013.

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