Tax Administration Act
New Mexico · Taxation · §§ 7-1-1 to 7-1-9 · 198 sections
Overview
The Tax Administration Act governs how New Mexico's tax laws are administered and enforced, covering taxpayer recordkeeping and reporting obligations, return filing and payment, audits and inspections, and the assessment and collection of tax. It gives the taxation department authority to identify and register taxpayers, set reporting intervals and payment methods, examine books and records, assess tax subject to a presumption of correctness, and enter into closing agreements, installment arrangements, and other compromises. It also establishes the taxpayer's side of the process — administrative protests, claims for refund or rebate, appeals from hearing officer decisions, abatements and credits, limitation periods on assessment and suit, and recovery of costs and fees.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 6 court decisions.
Most-cited authority: 163 F.3d 1164 - United States v. Wittgenstein
Sections covered
- § 7-1-1 NMSA 1978Short title
- § 7-1-10 NMSA 1978Records required by statute; taxpayer records; accounting methods; reporting methods; information returns
- § 7-1-11 NMSA 1978Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials
- § 7-1-11.1 NMSA 1978Managed audits
- § 7-1-11.2 NMSA 1978Required audit notices
- § 7-1-12 NMSA 1978Identification of taxpayers
- § 7-1-12.1 NMSA 1978Department to designate production unit; index; identification by number or symbol
- § 7-1-12.2 NMSA 1978Notice of identification number assigned; operator may request identification number
- § 7-1-13 NMSA 1978Taxpayer returns; payment of taxes; extension of time
- § 7-1-13.1 NMSA 1978Method of payment of certain taxes due
- § 7-1-13.2 NMSA 1978Repealed
- § 7-1-13.3 NMSA 1978Repealed
- § 7-1-13.4 NMSA 1978Electronic payments; reversals
- § 7-1-14 NMSA 1978Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database
- § 7-1-15 NMSA 1978Secretary may set tax reporting and payment intervals
- § 7-1-15.1 NMSA 1978Secretary may permit or require rounding
- § 7-1-15.2 NMSA 1978Repealed
- § 7-1-16 NMSA 1978Delinquent taxpayer
- § 7-1-17 NMSA 1978Assessment of tax; presumption of correctness
- § 7-1-17.1 NMSA 1978Tax liability; spouse or former spouse
- § 7-1-18 NMSA 1978Limitation on assessment by department
- § 7-1-19 NMSA 1978Limitation of actions
- § 7-1-2 NMSA 1978Applicability
- § 7-1-20 NMSA 1978Compromise of taxes; closing agreements
- § 7-1-21 NMSA 1978Installment payments of taxes; installment agreements
- § 7-1-2.1 NMSA 1978Repealed
- § 7-1-21.1 NMSA 1978Special agreements; alternative gross receipts taxpayer
- § 7-1-22 NMSA 1978Exhaustion of administrative remedies
- § 7-1-2.2 NMSA 1978Repealed
- § 7-1-23 NMSA 1978Disputing liabilities; election of remedies
- § 7-1-24 NMSA 1978Disputing liabilities; administrative protest
- § 7-1-24.1 NMSA 1978Repealed
- § 7-1-25 NMSA 1978Appeals from hearing officer’s decision and order
- § 7-1-26 NMSA 1978Disputing liabilities; claim for rebate or refund
- § 7-1-26.1 NMSA 1978Repealed
- § 7-1-27 NMSA 1978Conclusiveness of court order on liability for payment of tax
- § 7-1-28 NMSA 1978Authority for abatements of assessments of tax
- § 7-1-29 NMSA 1978Authority to make refunds, credits or rebates
- § 7-1-29.1 NMSA 1978Awarding of costs and fees
- § 7-1-29.2 NMSA 1978Credit claims
- § 7-1-3 NMSA 1978Definitions
- § 7-1-30 NMSA 1978Collection of penalties and interest
- § 7-1-31 NMSA 1978Seizure of property by levy for collection of taxes
- § 7-1-32 NMSA 1978Contents of warrant of levy
- § 7-1-33 NMSA 1978Successive seizures
- § 7-1-34 NMSA 1978Surrender of property subject to levy; penalty
- § 7-1-35 NMSA 1978Stay of levy
- § 7-1-36 NMSA 1978Property exempt from levy
- § 7-1-37 NMSA 1978Assessment as lien
- § 7-1-38 NMSA 1978Notice of lien
- § 7-1-39 NMSA 1978Release or extinguishment of lien; limitation on actions to enforce lien
- § 7-1-4 NMSA 1978Investigative authority and powers
- § 7-1-40 NMSA 1978Foreclosure of lien
- § 7-1-41 NMSA 1978Notice of seizure
- § 7-1-4.1 NMSA 1978New Mexico taxpayer bill of rights created; purpose
- § 7-1-42 NMSA 1978Notice of sale
- § 7-1-4.2 NMSA 1978New Mexico taxpayer bill of rights
- § 7-1-43 NMSA 1978Sale of indivisible property
- § 7-1-4.3 NMSA 1978New Mexico taxpayer bill of rights; notice to the public
- § 7-1-44 NMSA 1978Requirements of sale
- § 7-1-4.4 NMSA 1978Notice of potential eligibility required
- § 7-1-45 NMSA 1978Manner of sale or conversion to money
- § 7-1-46 NMSA 1978Minimum prices
- § 7-1-47 NMSA 1978Redemption before sale
- § 7-1-48 NMSA 1978Documents of title
- § 7-1-49 NMSA 1978Legal effect of certificate of sale
- § 7-1-5 NMSA 1978Repealed
- § 7-1-50 NMSA 1978Legal effect of deed to real property
- § 7-1-51 NMSA 1978Proceeds of levy and sale
- § 7-1-52 NMSA 1978Release of levy
- § 7-1-53 NMSA 1978Enjoining delinquent taxpayer from continuing in business
- § 7-1-54 NMSA 1978Security for payment of tax
- § 7-1-55 NMSA 1978Contractor's bond for gross receipts; tax; penalty
- § 7-1-56 NMSA 1978Sale of or proceedings against security
- § 7-1-57 NMSA 1978Surety bonds
- § 7-1-58 NMSA 1978Permanence of tax debt; civil actions to collect tax
- § 7-1-59 NMSA 1978Jeopardy assessments1 cite
- § 7-1-6 NMSA 1978Receipts; disbursements; funds created
- § 7-1-60 NMSA 1978Estoppel against state
- § 7-1-61 NMSA 1978Duty of successor in business
- § 7-1-6.1 NMSA 1978Identification of money in tax administration suspense fund; distribution
- § 7-1-6.10 NMSA 1978Distributions; state road fund
- § 7-1-6.11 NMSA 1978Distributions of cigarette taxes
- § 7-1-6.12 NMSA 1978Transfer; revenues from municipal local option gross receipts and compensating taxes
- § 7-1-6.13 NMSA 1978Transfer; revenues from county local option gross receipts and compensating taxes
- § 7-1-6.14 NMSA 1978Repealed
- § 7-1-6.15 NMSA 1978Adjustments of distributions or transfers
- § 7-1-6.16 NMSA 1978County equalization distribution
- § 7-1-6.17 NMSA 1978Repealed
- § 7-1-6.18 NMSA 1978Distribution; voluntary tax refund contributions
- § 7-1-6.19 NMSA 1978Distribution; county government road fund created
- § 7-1-62 NMSA 1978Duty of secretary; release of successor
- § 7-1-6.2 NMSA 1978Distribution; small cities assistance fund
- § 7-1-6.20 NMSA 1978Identification of money in extraction taxes suspense fund; distribution
- § 7-1-6.21 NMSA 1978Distribution to oil and gas reclamation fund
- § 7-1-6.22 NMSA 1978Distributions 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 1978Distribution to severance tax bonding fund
- § 7-1-6.24 NMSA 1978Repealed
- § 7-1-6.25 NMSA 1978Distribution of petroleum products loading fee; corrective action fund; local governments road fund
- § 7-1-6.26 NMSA 1978County government road fund; distribution1 cite
- § 7-1-6.27 NMSA 1978Distribution; municipal roads
- § 7-1-6.28 NMSA 1978Distribution; municipal arterial program of local governments road fund
- § 7-1-6.29 NMSA 1978Money in workers' compensation collections suspense fund; distribution
- § 7-1-63 NMSA 1978Assessment of tax due; application of payment
- § 7-1-6.3 NMSA 1978Repealed
- § 7-1-6.30 NMSA 1978Distribution; retiree health care fund
- § 7-1-6.31 NMSA 1978Distributions; enhanced 911 fund; network and database surcharge fund
- § 7-1-6.32 NMSA 1978Distribution; solid waste assessment fee
- § 7-1-6.33 NMSA 1978Distribution to county-supported medicaid fund
- § 7-1-6.34 NMSA 1978Repealed
- § 7-1-6.35 NMSA 1978Repealed
- § 7-1-6.36 NMSA 1978Distribution; interstate telecommunications gross receipts tax
- § 7-1-6.37 NMSA 1978Repealed
- § 7-1-6.38 NMSA 1978Distribution; governmental gross receipts tax
- § 7-1-6.39 NMSA 1978Distribution of special fuel excise tax to local governments road fund
- § 7-1-64 NMSA 1978Repealed
- § 7-1-6.4 NMSA 1978Distribution; municipality from gross receipts tax
- § 7-1-6.40 NMSA 1978Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund
- § 7-1-6.41 NMSA 1978Administrative fee imposed. (Repealed effective July 1, 2028.)
- § 7-1-6.42 NMSA 1978Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)
- § 7-1-6.43 NMSA 1978Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund
- § 7-1-6.44 NMSA 1978Distribution; gasoline tax sharing agreement
- § 7-1-6.45 NMSA 1978Repealed
- § 7-1-6.46 NMSA 1978Distribution to municipalities; offset for food deduction and health care practitioner services deduction
- § 7-1-6.47 NMSA 1978Distribution to counties; offset for food deduction and health care practitioner services deduction
- § 7-1-6.48 NMSA 1978Repealed
- § 7-1-6.49 NMSA 1978Repealed
- § 7-1-65 NMSA 1978Reciprocal enforcement of tax judgments
- § 7-1-6.5 NMSA 1978Distribution; small counties assistance fund
- § 7-1-6.50 NMSA 1978Repealed
- § 7-1-6.51 NMSA 1978Distribution; municipal event center surcharge
- § 7-1-6.52 NMSA 1978Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale
- § 7-1-6.53 NMSA 1978Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax
- § 7-1-6.54 NMSA 1978Distributions; tax increment development districts; administrative fee
- § 7-1-6.55 NMSA 1978Repealed
- § 7-1-6.56 NMSA 1978Repealed
- § 7-1-6.57 NMSA 1978Repealed
- § 7-1-6.58 NMSA 1978Distribution; public election fund
- § 7-1-6.59 NMSA 1978Repealed
- § 7-1-66 NMSA 1978Immunity of property of Indian nations, tribes or pueblos and of the United States
- § 7-1-6.6 NMSA 1978Repealed
- § 7-1-6.60 NMSA 1978Repealed
- § 7-1-6.61 NMSA 1978Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund
- § 7-1-6.62 NMSA 1978Distribution; premium tax
- § 7-1-6.63 NMSA 1978Distribution; health care quality surcharge; health care facility fund; disability health care facility fund
- § 7-1-6.64 NMSA 1978Repealed
- § 7-1-6.65 NMSA 1978Repealed
- § 7-1-6.66 NMSA 1978Distribution; offset for food and beverage establishments deduction. (Repealed effective January 1, 2028.)
- § 7-1-6.67 NMSA 1978Distribution; Local Economic Development Act Fund; administrative fee
- § 7-1-6.68 NMSA 1978Distribution; cannabis excise tax; municipalities and counties
- § 7-1-6.69 NMSA 1978Distribution; health insurance premium surtax; health care affordability fund; behavioral health program fund
- § 7-1-67 NMSA 1978Interest on deficiencies
- § 7-1-6.7 NMSA 1978Distributions; state aviation fund
- § 7-1-6.70 NMSA 1978Distribution; land grant-merced assistance fund
- § 7-1-6.71 NMSA 1978Distribution; metropolitan redevelopment fund; administrative fee
- § 7-1-67.1 NMSA 1978Repealed
- § 7-1-6.72 NMSA 1978Distribution; health care delivery and access fund
- § 7-1-6.73 NMSA 1978Distribution; state fairgrounds district
- § 7-1-68 NMSA 1978Interest on overpayments
- § 7-1-6.8 NMSA 1978Distribution; motorboat fuel tax fund
- § 7-1-69 NMSA 1978Civil penalty for failure to pay tax or file a return
- § 7-1-6.9 NMSA 1978Distribution of gasoline taxes to municipalities and counties
- § 7-1-69.1 NMSA 1978Civil penalty for failure to file an information return
- § 7-1-69.2 NMSA 1978Civil penalty for failure to correctly file certain deductions
- § 7-1-7 NMSA 1978Repealed
- § 7-1-70 NMSA 1978Civil penalty for bad checks
- § 7-1-71 NMSA 1978Civil penalty for failure to collect and pay over tax
- § 7-1-71.1 NMSA 1978Tax return preparers; requirements; penalties
- § 7-1-71.2 NMSA 1978Repealed
- § 7-1-71.3 NMSA 1978Willful failure to collect and pay over taxes
- § 7-1-71.4 NMSA 1978Tax return preparer; electronic filing requirement; penalty
- § 7-1-72 NMSA 1978Attempts to evade or defeat tax4 cites
- § 7-1-72.1 NMSA 1978Civil penalty; willful attempt to cause evasion of another's tax
- § 7-1-73 NMSA 1978Tax fraud
- § 7-1-74 NMSA 1978Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws
- § 7-1-75 NMSA 1978Assault and battery of a department employee
- § 7-1-76 NMSA 1978Revealing information concerning taxpayers
- § 7-1-77 NMSA 1978Timeliness when last day for performance falls on Saturday, Sunday or legal holiday
- § 7-1-78 NMSA 1978Burden of proof in fraud cases
- § 7-1-79 NMSA 1978Enforcement officials
- § 7-1-8 NMSA 1978Confidentiality of returns and other information
- § 7-1-80 NMSA 1978Dissolution or withdrawal of corporation
- § 7-1-81 NMSA 1978Repealed
- § 7-1-8.1 NMSA 1978Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative
- § 7-1-8.10 NMSA 1978Information that may be revealed to private persons other than the taxpayer
- § 7-1-8.11 NMSA 1978Information that may be revealed to a water and sanitation district
- § 7-1-82 NMSA 1978Transfer, assignment, sale, lease or renewal of liquor license
- § 7-1-8.2 NMSA 1978Information required to be revealed
- § 7-1-83 NMSA 1978Business and employee status during disaster response period
- § 7-1-8.3 NMSA 1978Information that may be revealed to public
- § 7-1-84 NMSA 1978Tax expenditure budget
- § 7-1-8.4 NMSA 1978Information 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 1978Information that may be revealed to national governments or their agencies
- § 7-1-8.6 NMSA 1978Information that may be revealed to certain tribal governments
- § 7-1-8.7 NMSA 1978Information that may be revealed to other states or multistate administrative bodies
- § 7-1-8.8 NMSA 1978Information that may be revealed to other state and legislative agencies
- § 7-1-8.9 NMSA 1978Information that may be revealed to local governments and their agencies
- § 7-1-9 NMSA 1978Address of notices and payments; timely mailing constitutes timely filing or making
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