The Taxation and Revenue Department administers various tax and fee acts. The files linked below contain copies of the statutes within these acts. The files also contain the regulations the Department has developed to interpret and clarify these statutes. We have compiled these files in this format to assist in the administration of these acts. This format also provides a single location where you can find tax and fee statutes and the regulations that pertain to them.
Official copies of filed regulations (rules) can be obtained from the New Mexico Commission of Public Records. To view only the statutes governing New Mexico tax and fee programs, select “Statutory Chapters in New Mexico Statutes Annotated 1978.”
Affordable Housing Tax Credit Alternative Energy Product Manufactures Tax Credit Act Alternative Fuel Tax Act Capital Equipment Tax Credit Act Cigarette Tax Act Copper Ad Valorem Tax Act Corporate Income and Franchise Tax Act County Correctional Facility Gross Receipts Tax Act County Local Option Gross Receipts Taxes Act Enhanced Oil Recovery Act Enhanced 911 Act Environmental_Improvement_Act Estate Tax Act Film Production Tax Credit Act Gaming Control Gasoline Tax Gross Receipts and Compensating Tax Act In-State and Veteran Preference Intergovernmental Tax Credits Act Interstate Telecommunication Gross Receipts Investment Credit Act Laboratory Partnership With Small Business Tax Credit Leased Vehicle Gross Receipts Tax Act Liquor Excise Tax Act Local Hospital Gross Receipts Tax Act Local Liquor Excise Tax Act Motor Carrier Safety Act Motor Transporation Act Motor Vehicle Code Motor Vehicle Excise Tax Act-NATO Municipal Gross Receipts Tax Act Municipal Local Option Gross Receipts Taxes Act Native American Veterans Income Tax Settlement Fund Natural Gas & Crude Oil Production incentives Act New Mexico Filmaker's Credit Act Oil and Gas Ad Valorem Tax Act Oil and Gas Conservation Act Oil and Gas Emergency School Tax Act Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act Oil & Gas Production Equipment Ad Valorem Tax Act Oil and Gas Severance Tax Act Other Tax Credits Personal Income Tax Petroleum Products Loading Fee Act Property Tax Code Railroad Car Company Tax Regional Spaceport District Act Regional Transit District Act Research and Development Small Business Tax Credit Act Resources Excise Tax Act Rural Job Tax Credit Severance Tax Act Solar Energy Improvement Special Assessment Act Special Fuels Supplier Tax Streamlined Sales and Use Tax Administration Act Tax Administration Act Taxation and Revenue Department Act Tax Increment for Development Act Tax Refund Intercept Program Technology Jobs Tax Credit Telecommunication Access Act Trip Tax Act Tobacco Products Tax Act Tobacco Settlement Fund & Tobacco Escrow Fund Uniform Division of Income For Tax Purposes Act Uniform Unclaimed Property Act Weight Distance Tax Act Withholding Tax Act Workers'Compensation Fee Venture Capital Investment Act