Collection of Your Debt 
The Taxation and Revenue Department is responsible for collecting taxes due. If you fail to file your taxes or owe money to the state, you should resolve your debt in a timely fashion. The first step is to establish communication with us. By law it is your responsibility to pay any outstanding tax balances plus penalty and interest.

In such instances we attempt to notify and collect your tax debt using three methods: notices, telephone calls and field visits. 
 

Notices

When you have not filed a tax return or owe money to the state, we mail notices explaining the non-compliance. The Department identifies these notices as a “Notice of Assessment,” or “Statement of Account.”  You may resolve your tax debt by responding to the notices with payment in full, by contacting us to explain why you think you do not owe the tax, or to discuss a payment plan.


Telephone Calls

When you fail to pay a tax bill after we send a delinquency notice, collection action begins. Our Call Center Bureau offers several options to resolve your account. During the phone call you may pay the bill in full. You may establish a payment plan or installment agreement if you cannot pay in full. If you have not filed a tax return, you may make an agreement to file one. When an agreement cannot be made via a telephone call, we may file a lien to protect the state’s interests. We then send your account to the next stage of collections. The next stage may be a field visit if you live in the state. If necessary, we may route some accounts to private collection agencies. 
 

Field Visits

When we conduct a field visit, a revenue agent meets with you or your representative to attempt to resolve the debt. You may enter into an agreement with us that specifies the terms for repaying the debt. If you refuse to resolve the account, we may consider a levy of personal assets or rights to assets. 
 

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FYI-405: Taxpayer Bill of Rights
  • Message from the Secretary
    Thank you again for making the 2012 tax-filing season a success. Largely because of your efforts, we were able to process nearly $260 million in personal income tax refunds in a timely and efficient fashion with very few errors. Read More     ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductible sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
Refund express? Double-check your bank account and routing numbers.
Include your phone number and e-mail address when filing.
Secure your tax records from identity theft.
Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
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