Article
Administration
- § 7-1-1 NMSA 1978— Short title
- § 7-1-2 NMSA 1978— Applicability
- § 7-1-2.1 NMSA 1978— Repealed
- § 7-1-2.2 NMSA 1978— Repealed
- § 7-1-3 NMSA 1978— Definitions
- § 7-1-4 NMSA 1978— Investigative authority and powers
- § 7-1-4.1 NMSA 1978— New Mexico taxpayer bill of rights created; purpose
- § 7-1-4.2 NMSA 1978— New Mexico taxpayer bill of rights
- § 7-1-4.3 NMSA 1978— New Mexico taxpayer bill of rights; notice to the public
- § 7-1-4.4 NMSA 1978— Notice of potential eligibility required
- § 7-1-5 NMSA 1978— Repealed
- § 7-1-6 NMSA 1978— Receipts; disbursements; funds created
- § 7-1-6.1 NMSA 1978— Identification of money in tax administration suspense fund; distribution
- § 7-1-6.2 NMSA 1978— Distribution; small cities assistance fund
- § 7-1-6.3 NMSA 1978— Repealed
- § 7-1-6.4 NMSA 1978— Distribution; municipality from gross receipts tax
- § 7-1-6.5 NMSA 1978— Distribution; small counties assistance fund
- § 7-1-6.6 NMSA 1978— Repealed
- § 7-1-6.7 NMSA 1978— Distributions; state aviation fund
- § 7-1-6.8 NMSA 1978— Distribution; motorboat fuel tax fund
- § 7-1-6.9 NMSA 1978— Distribution of gasoline taxes to municipalities and counties
- § 7-1-6.10 NMSA 1978— Distributions; state road fund
- § 7-1-6.11 NMSA 1978— Distributions of cigarette taxes
- § 7-1-6.12 NMSA 1978— Transfer; revenues from municipal local option gross receipts and compensating taxes
- § 7-1-6.13 NMSA 1978— Transfer; revenues from county local option gross receipts and compensating taxes
- § 7-1-6.14 NMSA 1978— Repealed
- § 7-1-6.15 NMSA 1978— Adjustments of distributions or transfers
- § 7-1-6.16 NMSA 1978— County equalization distribution
- § 7-1-6.17 NMSA 1978— Repealed
- § 7-1-6.18 NMSA 1978— Distribution; voluntary tax refund contributions
- § 7-1-6.19 NMSA 1978— Distribution; county government road fund created
- § 7-1-6.20 NMSA 1978— Identification of money in extraction taxes suspense fund; distribution
- § 7-1-6.21 NMSA 1978— Distribution to oil and gas reclamation fund
- § 7-1-6.22 NMSA 1978— Distributions to oil and gas production tax fund, oil and gas equipment tax fund and copper production tax fund; creation of funds
- § 7-1-6.23 NMSA 1978— Distribution to severance tax bonding fund
- § 7-1-6.24 NMSA 1978— Repealed
- § 7-1-6.25 NMSA 1978— Distribution of petroleum products loading fee; corrective action fund; local governments road fund
- § 7-1-6.26 NMSA 1978— County government road fund; distribution
- § 7-1-6.27 NMSA 1978— Distribution; municipal roads
- § 7-1-6.28 NMSA 1978— Distribution; municipal arterial program of local governments road fund
- § 7-1-6.29 NMSA 1978— Money in workers' compensation collections suspense fund; distribution
- § 7-1-6.30 NMSA 1978— Distribution; retiree health care fund
- § 7-1-6.31 NMSA 1978— Distributions; enhanced 911 fund; network and database surcharge fund
- § 7-1-6.32 NMSA 1978— Distribution; solid waste assessment fee
- § 7-1-6.33 NMSA 1978— Distribution to county-supported medicaid fund
- § 7-1-6.34 NMSA 1978— Repealed
- § 7-1-6.35 NMSA 1978— Repealed
- § 7-1-6.36 NMSA 1978— Distribution; interstate telecommunications gross receipts tax
- § 7-1-6.37 NMSA 1978— Repealed
- § 7-1-6.38 NMSA 1978— Distribution; governmental gross receipts tax
- § 7-1-6.39 NMSA 1978— Distribution of special fuel excise tax to local governments road fund
- § 7-1-6.40 NMSA 1978— Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund
- § 7-1-6.41 NMSA 1978— Administrative fee imposed. (Repealed effective July 1, 2028.)
- § 7-1-6.42 NMSA 1978— Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)
- § 7-1-6.43 NMSA 1978— Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund
- § 7-1-6.44 NMSA 1978— Distribution; gasoline tax sharing agreement
- § 7-1-6.45 NMSA 1978— Repealed
- § 7-1-6.46 NMSA 1978— Distribution to municipalities; offset for food deduction and health care practitioner services deduction
- § 7-1-6.47 NMSA 1978— Distribution to counties; offset for food deduction and health care practitioner services deduction
- § 7-1-6.48 NMSA 1978— Repealed
- § 7-1-6.49 NMSA 1978— Repealed
- § 7-1-6.50 NMSA 1978— Repealed
- § 7-1-6.51 NMSA 1978— Distribution; municipal event center surcharge
- § 7-1-6.52 NMSA 1978— Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale
- § 7-1-6.53 NMSA 1978— Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax
- § 7-1-6.54 NMSA 1978— Distributions; tax increment development districts; administrative fee
- § 7-1-6.55 NMSA 1978— Repealed
- § 7-1-6.56 NMSA 1978— Repealed
- § 7-1-6.57 NMSA 1978— Repealed
- § 7-1-6.58 NMSA 1978— Distribution; public election fund
- § 7-1-6.59 NMSA 1978— Repealed
- § 7-1-6.60 NMSA 1978— Repealed
- § 7-1-6.61 NMSA 1978— Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund
- § 7-1-6.62 NMSA 1978— Distribution; premium tax
- § 7-1-6.63 NMSA 1978— Distribution; health care quality surcharge; health care facility fund; disability health care facility fund
- § 7-1-6.64 NMSA 1978— Repealed
- § 7-1-6.65 NMSA 1978— Repealed
- § 7-1-6.66 NMSA 1978— Distribution; offset for food and beverage establishments deduction. (Repealed effective January 1, 2028.)
- § 7-1-6.67 NMSA 1978— Distribution; Local Economic Development Act Fund; administrative fee
- § 7-1-6.68 NMSA 1978— Distribution; cannabis excise tax; municipalities and counties
- § 7-1-6.69 NMSA 1978— Distribution; health insurance premium surtax; health care affordability fund; behavioral health program fund
- § 7-1-6.70 NMSA 1978— Distribution; land grant-merced assistance fund
- § 7-1-6.71 NMSA 1978— Distribution; metropolitan redevelopment fund; administrative fee
- § 7-1-6.72 NMSA 1978— Distribution; health care delivery and access fund
- § 7-1-6.73 NMSA 1978— Distribution; state fairgrounds district
- § 7-1-7 NMSA 1978— Repealed
- § 7-1-8 NMSA 1978— Confidentiality of returns and other information
- § 7-1-8.1 NMSA 1978— Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative
- § 7-1-8.2 NMSA 1978— Information required to be revealed
- § 7-1-8.3 NMSA 1978— Information that may be revealed to public
- § 7-1-8.4 NMSA 1978— Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations and to administrative hearings office
- § 7-1-8.5 NMSA 1978— Information that may be revealed to national governments or their agencies
- § 7-1-8.6 NMSA 1978— Information that may be revealed to certain tribal governments
- § 7-1-8.7 NMSA 1978— Information that may be revealed to other states or multistate administrative bodies
- § 7-1-8.8 NMSA 1978— Information that may be revealed to other state and legislative agencies
- § 7-1-8.9 NMSA 1978— Information that may be revealed to local governments and their agencies
- § 7-1-8.10 NMSA 1978— Information that may be revealed to private persons other than the taxpayer
- § 7-1-8.11 NMSA 1978— Information that may be revealed to a water and sanitation district
- § 7-1-9 NMSA 1978— Address of notices and payments; timely mailing constitutes timely filing or making
- § 7-1-10 NMSA 1978— Records required by statute; taxpayer records; accounting methods; reporting methods; information returns
- § 7-1-11 NMSA 1978— Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials
- § 7-1-11.1 NMSA 1978— Managed audits
- § 7-1-11.2 NMSA 1978— Required audit notices
- § 7-1-12 NMSA 1978— Identification of taxpayers
- § 7-1-12.1 NMSA 1978— Department to designate production unit; index; identification by number or symbol
- § 7-1-12.2 NMSA 1978— Notice of identification number assigned; operator may request identification number
- § 7-1-13 NMSA 1978— Taxpayer returns; payment of taxes; extension of time
- § 7-1-13.1 NMSA 1978— Method of payment of certain taxes due
- § 7-1-13.2 NMSA 1978— Repealed
- § 7-1-13.3 NMSA 1978— Repealed
- § 7-1-13.4 NMSA 1978— Electronic payments; reversals
- § 7-1-14 NMSA 1978— Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database
- § 7-1-15 NMSA 1978— Secretary may set tax reporting and payment intervals
- § 7-1-15.1 NMSA 1978— Secretary may permit or require rounding
- § 7-1-15.2 NMSA 1978— Repealed
- § 7-1-16 NMSA 1978— Delinquent taxpayer
- § 7-1-17 NMSA 1978— Assessment of tax; presumption of correctness
- § 7-1-17.1 NMSA 1978— Tax liability; spouse or former spouse
- § 7-1-18 NMSA 1978— Limitation on assessment by department
- § 7-1-19 NMSA 1978— Limitation of actions
- § 7-1-20 NMSA 1978— Compromise of taxes; closing agreements
- § 7-1-21 NMSA 1978— Installment payments of taxes; installment agreements
- § 7-1-21.1 NMSA 1978— Special agreements; alternative gross receipts taxpayer
- § 7-1-22 NMSA 1978— Exhaustion of administrative remedies
- § 7-1-23 NMSA 1978— Disputing liabilities; election of remedies
- § 7-1-24 NMSA 1978— Disputing liabilities; administrative protest
- § 7-1-24.1 NMSA 1978— Repealed
- § 7-1-25 NMSA 1978— Appeals from hearing officer’s decision and order
- § 7-1-26 NMSA 1978— Disputing liabilities; claim for rebate or refund
- § 7-1-26.1 NMSA 1978— Repealed
- § 7-1-27 NMSA 1978— Conclusiveness of court order on liability for payment of tax
- § 7-1-28 NMSA 1978— Authority for abatements of assessments of tax
- § 7-1-29 NMSA 1978— Authority to make refunds, credits or rebates
- § 7-1-29.1 NMSA 1978— Awarding of costs and fees
- § 7-1-29.2 NMSA 1978— Credit claims
- § 7-1-30 NMSA 1978— Collection of penalties and interest
- § 7-1-31 NMSA 1978— Seizure of property by levy for collection of taxes
- § 7-1-32 NMSA 1978— Contents of warrant of levy
- § 7-1-33 NMSA 1978— Successive seizures
- § 7-1-34 NMSA 1978— Surrender of property subject to levy; penalty
- § 7-1-35 NMSA 1978— Stay of levy
- § 7-1-36 NMSA 1978— Property exempt from levy
- § 7-1-37 NMSA 1978— Assessment as lien
- § 7-1-38 NMSA 1978— Notice of lien
- § 7-1-39 NMSA 1978— Release or extinguishment of lien; limitation on actions to enforce lien
- § 7-1-40 NMSA 1978— Foreclosure of lien
- § 7-1-41 NMSA 1978— Notice of seizure
- § 7-1-42 NMSA 1978— Notice of sale
- § 7-1-43 NMSA 1978— Sale of indivisible property
- § 7-1-44 NMSA 1978— Requirements of sale
- § 7-1-45 NMSA 1978— Manner of sale or conversion to money
- § 7-1-46 NMSA 1978— Minimum prices
- § 7-1-47 NMSA 1978— Redemption before sale
- § 7-1-48 NMSA 1978— Documents of title
- § 7-1-49 NMSA 1978— Legal effect of certificate of sale
- § 7-1-50 NMSA 1978— Legal effect of deed to real property
- § 7-1-51 NMSA 1978— Proceeds of levy and sale
- § 7-1-52 NMSA 1978— Release of levy
- § 7-1-53 NMSA 1978— Enjoining delinquent taxpayer from continuing in business
- § 7-1-54 NMSA 1978— Security for payment of tax
- § 7-1-55 NMSA 1978— Contractor's bond for gross receipts; tax; penalty
- § 7-1-56 NMSA 1978— Sale of or proceedings against security
- § 7-1-57 NMSA 1978— Surety bonds
- § 7-1-58 NMSA 1978— Permanence of tax debt; civil actions to collect tax
- § 7-1-59 NMSA 1978— Jeopardy assessments
- § 7-1-60 NMSA 1978— Estoppel against state
- § 7-1-61 NMSA 1978— Duty of successor in business
- § 7-1-62 NMSA 1978— Duty of secretary; release of successor
- § 7-1-63 NMSA 1978— Assessment of tax due; application of payment
- § 7-1-64 NMSA 1978— Repealed
- § 7-1-65 NMSA 1978— Reciprocal enforcement of tax judgments
- § 7-1-66 NMSA 1978— Immunity of property of Indian nations, tribes or pueblos and of the United States
- § 7-1-67 NMSA 1978— Interest on deficiencies
- § 7-1-67.1 NMSA 1978— Repealed
- § 7-1-68 NMSA 1978— Interest on overpayments
- § 7-1-69 NMSA 1978— Civil penalty for failure to pay tax or file a return
- § 7-1-69.1 NMSA 1978— Civil penalty for failure to file an information return
- § 7-1-69.2 NMSA 1978— Civil penalty for failure to correctly file certain deductions
- § 7-1-70 NMSA 1978— Civil penalty for bad checks
- § 7-1-71 NMSA 1978— Civil penalty for failure to collect and pay over tax
- § 7-1-71.1 NMSA 1978— Tax return preparers; requirements; penalties
- § 7-1-71.2 NMSA 1978— Repealed
- § 7-1-71.3 NMSA 1978— Willful failure to collect and pay over taxes
- § 7-1-71.4 NMSA 1978— Tax return preparer; electronic filing requirement; penalty
- § 7-1-72 NMSA 1978— Attempts to evade or defeat tax
- § 7-1-72.1 NMSA 1978— Civil penalty; willful attempt to cause evasion of another's tax
- § 7-1-73 NMSA 1978— Tax fraud
- § 7-1-74 NMSA 1978— Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws
- § 7-1-75 NMSA 1978— Assault and battery of a department employee
- § 7-1-76 NMSA 1978— Revealing information concerning taxpayers
- § 7-1-77 NMSA 1978— Timeliness when last day for performance falls on Saturday, Sunday or legal holiday
- § 7-1-78 NMSA 1978— Burden of proof in fraud cases
- § 7-1-79 NMSA 1978— Enforcement officials
- § 7-1-80 NMSA 1978— Dissolution or withdrawal of corporation
- § 7-1-81 NMSA 1978— Repealed
- § 7-1-82 NMSA 1978— Transfer, assignment, sale, lease or renewal of liquor license
- § 7-1-83 NMSA 1978— Business and employee status during disaster response period
- § 7-1-84 NMSA 1978— Tax expenditure budget