New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration

Section 7-1-6.1 - Identification of money in tax administration suspense fund; distribution. - After the necessary disbursements have been made from the tax...

Section 7-1-6.2 - Distribution; small cities assistance fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.3 - Repealed. - Repeals. — Laws 1993, ch. 65, § 23, repealed 7-1-6.3...

Section 7-1-6.4 - Distribution; municipality from gross receipts tax. - A. Except as provided in Subsection B of this section,...

Section 7-1-6.5 - Distribution; small counties assistance fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.6 - Distribution; game protection fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.7 - Distributions; state aviation fund. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.8 - Distribution; motorboat fuel tax fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.9 - Distribution of gasoline taxes to municipalities and counties. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.10 - Distributions; state road fund. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.11 - Distributions of cigarette taxes. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.12 - Transfer; revenues from municipal local option gross receipts and compensating taxes. - A. A transfer pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.13 - Transfer; revenues from county local option gross receipts and compensating taxes. - A. A transfer pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.14 - Repealed. - Repeals. — Laws 1990, ch. 88, § 21 repealed 7-1-6.14...

Section 7-1-6.15 - Adjustments of distributions or transfers to municipalities or counties. - A. The provisions of this section apply to: (1) any...

Section 7-1-6.16 - County equalization distribution. - A. Beginning on September 15, 1989 and on September 15...

Section 7-1-6.17 - Repealed. - Repeals. — Laws 1987, ch. 264, § 25A repealed 7-1-6.17...

Section 7-1-6.18 - Distribution; veterans' state cemetery fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.19 - Distribution; county government road fund created. - A. There is created in the state treasury the "county...

Section 7-1-6.20 - Identification of money in extraction taxes suspense fund; distribution. - A. Except as provided in Subsection B of this section,...

Section 7-1-6.21 - Distribution to oil and gas reclamation fund. - A. With respect to any period for which the rate...

Section 7-1-6.22 - Distributions to oil and gas production tax fund, oil and gas equipment tax fund and copper production tax fund; creation of funds. - A. A distribution pursuant to Section 7-1-6.20 NMSA 1978 shall...

Section 7-1-6.23 - Distribution to severance tax bonding fund. - A distribution pursuant to Section 7-1-6.20 NMSA 1978 shall be...

Section 7-1-6.24 - Distribution; substance abuse education fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.25 - Distribution of petroleum products loading fee; corrective action fund; local governments road fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 of the...

Section 7-1-6.26 - County government road fund; distribution. - A. For the purposes of this section, "distributable amount" means...

Section 7-1-6.27 - Distribution; municipal roads. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.28 - Distribution; municipal arterial program of local governments road fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.29 - Money in workers' compensation collections suspense fund; distribution. - A. After the necessary disbursements from the workers' compensation collections...

Section 7-1-6.30 - Distribution; retiree health care fund. - A. Beginning January 1, 2017 and prior to July 1,...

Section 7-1-6.31 - Distributions; enhanced 911 fund; network and database surcharge fund. - A. Pursuant to Section 7-1-6.1 NMSA 1978, a distribution shall...

Section 7-1-6.32 - Distribution; solid waste assessment fee. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.33 - Distribution to county-supported medicaid fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.34 - Distribution; conservation planting revolving fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.35 - Distribution; contributions to state political party. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.36 - Distribution; interstate telecommunications gross receipts tax. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.37 - Repealed. - Repeals. — Laws 1995, ch. 6, § 21 repealed 7-1-6.37...

Section 7-1-6.38 - Distribution; governmental gross receipts tax. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.39 - Distribution of special fuel excise tax to local governments road fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.40 - Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 in...

Section 7-1-6.41 - Administrative fee imposed; appropriation. - A. The taxation and revenue department is directed to withhold...

Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.) - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.43 - Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 from...

Section 7-1-6.44 - Distribution; gasoline tax sharing agreement. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.45 - Repealed. - Repeals. — Laws 2006, ch. 25, § 2 repealed 7-1-6.45...

Section 7-1-6.46 - Distribution to municipalities; offset for food deduction and health care practitioner services deduction. - A. For a municipality that has not elected to impose...

Section 7-1-6.47 - Distribution to counties; offset for food deduction and health care practitioner services deduction. - A. For a county that has not elected to impose...

Section 7-1-6.48 - Distribution; contributions to department of health; amyotrophic lateral sclerosis research. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.49 - Distribution; contributions to the state parks division. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.50 - Distribution; contributions for national guard member and family assistance. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.51 - Distribution; municipal event center surcharge. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.52 - Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale. - Distributions from the tax administration suspense fund to the general...

Section 7-1-6.53 - Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.54 - Distributions; tax increment development districts. - A distribution for a tax increment development district shall be...

Section 7-1-6.55 - Repealed. - History: Laws 2007, ch. 331, § 4; repealed by Laws...

Section 7-1-6.56 - Repealed. - History: Laws 2007, ch. 168, § 1; 2009, ch. 287,...

Section 7-1-6.57 - Repealed. - History: Laws 2007, ch. 361, § 1; repealed by Laws...

Section 7-1-6.58 - Distribution; public election fund. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.59 - Distribution; Vietnam veterans memorial operation, maintenance and improvement. - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-6.60 - Distribution; county business retention gross receipts tax. - Beginning September 1, 2011, an annual distribution pursuant to Section...

Section 7-1-6.61 - Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund. - A. A distribution pursuant to Section 7-1-6.20 NMSA 1978 shall...

Section 7-1-6.62 - Distribution; premium tax. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.63 - Distribution; health care quality surcharge; health care facility fund; disability health care facility fund. (Repealed effective January 1, 2023.) - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.64 - Repealed. - History: Laws 2019, ch. 270, § 9; 2020 (1st S.S.),...

Section 7-1-6.65 - Distribution; gross receipts tax; technology readiness gross receipts tax credit fund. (Repealed effective July 1, 2024.) - Beginning July 1, 2020 and prior to July 1, 2023,...

Section 7-1-6.66 - Distribution; offset for food and beverage establishments deduction. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.67 - Distribution; Local Economic Development Act Fund. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.68 - Distribution; cannabis excise tax; municipalities and counties. - A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall...

Section 7-1-6.69 - Distribution; health insurance premium surtax; health care affordability fund. (Effective January 1, 2022.) - A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be...

Section 7-1-7 - Repealed. - Repeals. — Laws 1992, ch. 55, § 18 repealed 7-1-7...

Section 7-1-8 - Confidentiality of returns and other information. - A. It is unlawful for any person other than the...

Section 7-1-8.1 - Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative. - An employee of the department may reveal a return or...

Section 7-1-8.2 - Information required to be revealed. - A. The department shall: (1) furnish returns and return information...

Section 7-1-8.3 - Information that may be revealed to public. - An employee of the department may reveal: A. information obtained...

Section 7-1-8.4 - Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations and to administrative hearings office. - An employee of the department may reveal to: A. a...

Section 7-1-8.5 - Information that may be revealed to national governments or their agencies. - An employee of the department may reveal return information to:...

Section 7-1-8.6 - Information that may be revealed to certain tribal governments. - An employee of the department may reveal return information to...

Section 7-1-8.7 - Information that may be revealed to other states or multistate administrative bodies. - An employee of the department may reveal return information to:...

Section 7-1-8.8 - Information that may be revealed to other state agencies. - An employee of the department may reveal to: A. a...

Section 7-1-8.9 - Information that may be revealed to local governments and their agencies. - A. An employee of the department may reveal to: (1)...

Section 7-1-8.10 - Information that may be revealed to private persons other than the taxpayer. - An employee of the department may reveal to: A. a...

Section 7-1-8.11 - Information that may be revealed to a water and sanitation district. - A. An employee of the department may reveal to the...

Section 7-1-9 - Address of notices and payments; timely mailing constitutes timely filing or making. - A. Any notice required or authorized by the Tax Administration...

Section 7-1-10 - Records required by statute; taxpayer records; accounting methods; reporting methods; information returns. - A. Every person required by the provisions of any statute...

Section 7-1-11 - Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials. - A. To determine the correct amount of tax due, the...

Section 7-1-11.1 - Managed audits. - A. A managed audit may be limited in scope to...

Section 7-1-11.2 - Required audit notices. - A. Except as provided in Subsection G of this section,...

Section 7-1-12 - Identification of taxpayers. - A. The secretary by regulation shall establish a system for...

Section 7-1-12.1 - Department to designate production unit; index; identification by number or symbol. - A. The department shall have the power to designate the...

Section 7-1-12.2 - Notice of identification number assigned; operator may request identification number. - The department shall inform each operator of a production unit...

Section 7-1-13 - Taxpayer returns; payment of taxes; extension of time. - A. Taxpayers are liable for tax at the time of...

Section 7-1-13.1 - Method of payment of certain taxes due. - A. Payment of the taxes, including any applicable penalties and...

Section 7-1-13.2 - Repealed. - Repeals. — Laws 1989, ch. 319, § 15 repealed 7-1-13.2...

Section 7-1-13.3 - Repealed. - Repeals. — Laws 1999, ch. 176, § 2 repealed 7-1-13.3...

Section 7-1-13.4 - Electronic payments; reversals. - A. The department is authorized to accept payment by automated...

Section 7-1-14 - Business location instructions for purposes of reporting gross receipts and use; location-code database and location-rate database. - A. For purposes of the Gross Receipts and Compensating Tax...

Section 7-1-15 - Secretary may set tax reporting and payment intervals. - The secretary may, pursuant to regulation, allow taxpayers with an...

Section 7-1-15.1 - Secretary may permit or require rounding. - By regulation or instruction, the secretary may permit or require...

Section 7-1-15.2 - Agreements; collection of compensating tax. - The department may enter into agreements with direct marketers for...

Section 7-1-16 - Delinquent taxpayer. - A. Except as provided in Subsection D of this section,...

Section 7-1-17 - Assessment of tax; presumption of correctness. - A. If the secretary or the secretary's delegate determines that...

Section 7-1-17.1 - Tax liability; spouse or former spouse. - A. If the secretary or the secretary's delegate determines that,...

Section 7-1-18 - Limitation on assessment by department. - A. Except as otherwise provided in this section, no assessment...

Section 7-1-19 - Limitation of actions. - No action or proceeding shall be brought to collect taxes...

Section 7-1-20 - Compromise of taxes; closing agreements. - A. At any time after the assessment of any tax,...

Section 7-1-21 - Installment payments of taxes; installment agreements. - A. Whenever justified by the circumstances, the secretary or the...

Section 7-1-21.1 - Special agreements; alternative gross receipts taxpayer. - A. To allow the payment of gross receipts tax by...

Section 7-1-22 - Exhaustion of administrative remedies. - No court of this state has jurisdiction to entertain any...

Section 7-1-23 - Disputing liabilities; election of remedies. - A taxpayer may dispute the taxpayer's liability for taxes only...

Section 7-1-24 - Disputing liabilities; administrative protest. - A. A taxpayer may dispute: (1) the assessment to the...

Section 7-1-24.1 - Repealed. - History: 1978 Comp., § 7-1-24.1, enacted by Laws 2013, ch....

Section 7-1-25 - Appeals from hearing officer's decision and order. - A. If the protestant or secretary is dissatisfied with the...

Section 7-1-26 - Disputing liabilities; claim for credit, rebate or refund. - A. A person who believes that an amount of tax...

Section 7-1-26.1 - Repealed. - Repeals. — Laws 1997, ch. 67, § 10 repealed 7-1-26.1...

Section 7-1-27 - Conclusiveness of court order on liability for payment of tax. - Whenever the jurisdiction of the district court of Santa Fe...

Section 7-1-28 - Authority for abatements of assessments of tax. - A. In response to a written protest against an assessment,...

Section 7-1-29 - Authority to make refunds or credits. - A. In response to a claim for refund, credit or...

Section 7-1-29.1 - Awarding of costs and fees. - A. In an administrative proceeding or court proceeding brought by...

Section 7-1-29.2 - Credit claims. - Any taxpayer who requests approval of a statutory tax credit...

Section 7-1-30 - Collection of penalties and interest. - Any amount of civil penalty and interest may be collected...

Section 7-1-31 - Seizure of property by levy for collection of taxes. - A. The secretary or secretary's delegate may proceed to collect...

Section 7-1-32 - Contents of warrant of levy. - A warrant of levy shall: A. bear on its face...

Section 7-1-33 - Successive seizures. - Whenever any property or right to property upon which levy...

Section 7-1-34 - Surrender of property subject to levy; penalty. - A. Any person in possession of or obligated with respect...

Section 7-1-35 - Stay of levy. - Levy shall not be made on the property or rights...

Section 7-1-36 - Property exempt from levy. - A. There shall be exempt from levy the money or...

Section 7-1-37 - Assessment as lien. - A. If any person liable for any tax neglects or...

Section 7-1-38 - Notice of lien. - A notice of the lien provided for in Section 7-1-37...

Section 7-1-39 - Release or extinguishment of lien; limitation on actions to enforce lien. - A. When any substantial part of the amount of tax...

Section 7-1-40 - Foreclosure of lien. - The liens provided for in the Tax Administration Act may...

Section 7-1-41 - Notice of seizure. - As soon as practicable after the levy, the secretary or...

Section 7-1-42 - Notice of sale. - As soon as practicable after the levy, the secretary or...

Section 7-1-43 - Sale of indivisible property. - If any property of the taxpayer subject to levy is...

Section 7-1-44 - Requirements of sale. - No sale of imperishable property shall be held until after...

Section 7-1-45 - Manner of sale or conversion to money. - All property levied upon, not consisting of money, shall be...

Section 7-1-46 - Minimum prices. - Before the sale, the secretary or the secretary's delegate shall...

Section 7-1-47 - Redemption before sale. - Any person whose property has been levied upon shall have...

Section 7-1-48 - Documents of title. - In case property is sold as above provided, the department,...

Section 7-1-49 - Legal effect of certificate of sale. - In all cases of sale of property other than real...

Section 7-1-50 - Legal effect of deed to real property. - In the case of the sale of real property: A....

Section 7-1-51 - Proceeds of levy and sale. - A. Money realized by levy or sale under provision of...

Section 7-1-52 - Release of levy. - It shall be lawful for the secretary or the secretary's...

Section 7-1-53 - Enjoining delinquent taxpayer from continuing in business. - A. To ensure or to compel payment of taxes and...

Section 7-1-54 - Security for payment of tax. - A. Whenever it is necessary to ensure payment of any...

Section 7-1-55 - Contractor's bond for gross receipts; tax; penalty. - A. A person engaged in the construction business who does...

Section 7-1-56 - Sale of or proceedings against security. - If liability for any tax for the payment of which...

Section 7-1-57 - Surety bonds. - Surety bonds accepted by the secretary as security in compliance...

Section 7-1-58 - Permanence of tax debt; civil actions to collect tax. - The total amount of all taxes due and assessed is...

Section 7-1-59 - Jeopardy assessments. - A. If the secretary at any time reasonably believes that...

Section 7-1-60 - Estoppel against state. - In any proceeding pursuant to the provisions of the Tax...

Section 7-1-61 - Duty of successor in business. - A. As used in Sections 7-1-61 through 7-1-63 NMSA 1978,...

Section 7-1-62 - Duty of secretary; release of successor. - A. Within thirty days after receiving from the successor a...

Section 7-1-63 - Assessment of tax due; application of payment. - A. If, after any business is transferred to a successor,...

Section 7-1-64 - Repealed. - Repeals. — Laws 1997, ch. 67, § 10 repealed 7-1-64...

Section 7-1-65 - Reciprocal enforcement of tax judgments. - A. The courts of the state shall recognize and enforce...

Section 7-1-66 - Immunity of property of Indian nations, tribes or pueblos and of the United States. - Liens will attach or levy may be made by terms...

Section 7-1-67 - Interest on deficiencies. - A. If a tax imposed is not paid on or...

Section 7-1-67.1 - Repealed. - Repeals. — Laws 1993, ch. 5, § 11, repealed 7-1-67.1...

Section 7-1-68 - Interest on overpayments. - A. As provided in this section, interest shall be allowed...

Section 7-1-69 - Civil penalty for failure to pay tax or file a return. - A. Except as provided in Subsection C of this section,...

Section 7-1-69.1 - Civil penalty for failure to file an information return. - A taxpayer, wholesaler, retailer or rack operator who fails to...

Section 7-1-69.2 - Civil penalty for failure to correctly file certain deductions. - In the case of a taxpayer that deducts gross receipts...

Section 7-1-70 - Civil penalty for bad checks. - If any payment required to be made by provision of...

Section 7-1-71 - Civil penalty for failure to collect and pay over tax. - If any person required to collect and pay over any...

Section 7-1-71.1 - Tax return preparers; requirements; penalties. - A. The secretary may require by regulation any tax return...

Section 7-1-71.2 - Repealed. - History: Laws 2004, ch. 116, § 3; 2007, ch. 45,...

Section 7-1-71.3 - Willful failure to collect and pay over taxes. - A. A person who is required to collect, account for...

Section 7-1-71.4 - Tax return preparer; electronic filing requirement; penalty. - A. In taxable years beginning on or after January 1,...

Section 7-1-72 - Attempts to evade or defeat tax. - Any person who willfully attempts to evade or defeat any...

Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax. - Any person other than the taxpayer who willfully causes or...

Section 7-1-73 - Tax fraud. - A. A person is guilty of tax fraud if the...

Section 7-1-74 - Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws. - Whoever forcibly, or by bribe, threat or other corrupt practice...

Section 7-1-75 - Assault and battery of a department employee. - Whoever assaults and batters or attempts to assault and batter...

Section 7-1-76 - Revealing information concerning taxpayers. - A person who reveals to another person any return or...

Section 7-1-77 - Timeliness when last day for performance falls on Saturday, Sunday or legal holiday. - When by any provision of the Tax Administration Act the...

Section 7-1-78 - Burden of proof in fraud cases. - In any proceeding involving the issue of whether any person...

Section 7-1-79 - Enforcement officials. - Every individual to whom the director delegates the function of...

Section 7-1-80 - Dissolution or withdrawal of corporation. - The secretary of state shall not issue any certificate of...

Section 7-1-81 - Repealed. - Repeals. — Laws 1979, ch. 144, § 67, repealed 7-1-81...

Section 7-1-82 - Transfer, assignment, sale, lease or renewal of liquor license. - A. The director of the alcohol and gaming division of...

Section 7-1-83 - Business and employee status during disaster response period. - A. An out-of-state business that conducts operations within the state...

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New Mexico Statutes Chapter 7 - Taxation Article 1 - Administration

New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration