Recent Regulation Changes 

Regulations are written statements of general application intended to help us all interpret and apply the statutes to which they relate.

This section identifies recently filed regulations. The listing below is organized by tax act followed by the regulation number(s) for recently filed regulations under that act. The links below will lead you to the corresponding tax act. Once you open the tax act you must conduct a search for the regulation number that you are interested in viewing.

Gross Receipts and Compensating Tax Act

  
3.2.1.30 NMAC - Use and Using  
3.2.242.7 NMAC - Definitions  
3.2.242.8 NMAC - Items Normally Sold as a Unit   
3.2.242.9 NMAC - Purchases Using a Rain Check   
3.2.242.10 NMAC - Layaway Sales   
3.2.242.11 NMAC - Exchanges and Refunds   
3.2.242.12 NMAC - Internet, Mail Order and Telephone Sales   
3.2.242.13 NMAC - Documenting Deductible Sales   
3.2.242.14 NMAC - Items That Do Not Qualify for the Deduction Under Section 7-9-95 NMSA 1978   
3.2.242.15 NMAC - Receipts That Are Not Deductible   
3.2.242.16 NMAC - Items Considered to be Computer for Purposes of the Deduction Under Section 7-9-95 NMSA 1978   
3.2.1.27 NMAC - Property   
3.2.10.8 NMAC - Tangible Personal Property Acquired Outside New Mexico for Use in New Mexico   
3.2.10.15 NMAC - Materials Used on Nontaxable Projects   
3.2.10.19 NMAC - Tangible Perosnal Property furnished to Dealers by Out-Of-State Service Contract Administrators   
3.2.10.20 NMAC - Telecommunications Service Used by Hotels and Motels   
3.2.106.7 NMAC - Definitions   
3.2.211.17 NMAC - Receipts From License to Use Real Property   
3.2.1.7 NMAC - Definitions  
3.2.1.11 NMAC - Construction   
3.2.1.16 NMAC - Gross Receipts - Real Estate and Intangible Property   
3.2.1.17 NMAC - Gross Receipts - Leasing   
3.2.1.18 NMAC - Gross Receipts - Services   
3.2.10.13 NMAC - Construction Projects Occupied or Leased Prior to Sale   
3.2.201.8 NMAC - Possession and Delivery of Nontaxable Transaction Certificates - Types of Certificates   
3.2.201.11 NMAC - Construction Contractors   
3.2.206.12 NMAC - Nonconstruction Services Sold to Construction Contractors   
3.2.209.25 NMAC - Carpets and Draperies Installed in a Construction Project   
3.2.210.7 NMAC - Definitions [Repealed]   
3.2.210.8 NMAC - [Repealed]   
3.2.210.9 NMAC - Well Construction Services   
3.2.210.10 NMAC - Hauling Services   
3.2.210.12 NMAC - [Repealed]   
3.2.210.14 NMAC - Salvaging a "Production Unit"   
3.2.210.15 NMAC - Cleaning the Construction Site   
3.2.210.16 NMAC - Damage to a Construction Project by Subcontractor   
3.2.210.18 NMAC - Construction-related Services - Laboratory Work and Environmental Testing   
3.2.210.19 NMAC - Construction-related Services and Associated Products   
3.2.210.20 NMAC - Compensating Tax on Construction Services   
3.2.210.21 NMAC - Mud Engineering Services   
3.2.210.22 NMAC - Lease of Construction Equipment   
3.2.210.24 NMAC - Construction-related Inspection Services   
3.2.210.25 NMAC - Transactions Involving Construction-related Services   
3.2.249.8 NMAC - Lease of Construction Equipment - General   
3.2.249.9 NMAC - Lease of Construction Equipment - Oil Field   
 

Taxation and Revenue Department Act

  
3.1.4.18 NMAC - Electronic Filing  

 

Uniform Division Of Income for Tax Purposes

  
3.5.12.9 NMAC - Property Factor - Valuation of Rented Property   
3.5.19.8 NMAC - Special Rules - In General  
 

Property Tax Code

  
3.6.7.71 NMAC - County Treasurers are Authorized to Act as Agent for the Department in Accepting Payments  


 

 

 

 

 

 

 

 

 

 

 

 

 

 

Links

New Mexico Administrative Code
  • 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
Visit Website