Online Services

Businesses
Current RFPs
Account Management

Manage My Account Online
Register Your Business
Determining Business Location
NAICS Codes
Business Types
Close My Business
How To Make A Payment
Register / Close Your Corporation
Request an Extension to File

File A Return
Make A Payment
Non Taxable Transaction Certificates
Register Your Business
View Your Filing History
Unclaimed Property
Motor Vehicle Services
Forms & Publications
Commercial Vehicle Services
Request A Managed Audit

Non-Taxable Transaction Certificates (NTTC)

Non-Taxable Transaction Certificates (NTTC)
Online Non-Taxable Transaction Certificates
NTTC Types
Manufacturers Consumables GRT Deduction

NM Business Taxes

Gross Receipts

Overview
Who Must File?
Determining Nexus

Wage Withholding Tax
Compensating Tax
Corporate Income & Franchise Tax

Overview
Filing Requirements
Pass-Through Entity
Nexus

Workers' Compensation
Other NM Taxes
Tax Tables
In-State / Veteran Preference Certification
Oil, Natural Gas, and Mineral Extraction Taxes

Overview

Small Business Saturday
Insurance Premium Tax Program

Resources & Information

Who Must Register A Business?
Determining Nexus
Independent Contractors vs Employees
Workshops
Self-Service Payment Plan Option
Information for Non-Profits
Request A Ruling
Audit
Collections
Special Events and Vendors
Workshop Registration
Unclaimed Property
Inspection of Public Records Request

Property Tax

Overview
Appraisal Bureau

About The Bureau
Resources for County Assessors
County Evaluations
Sales Ratio Study
Useful Links

Delinquent Property Tax

Delinquent Property Tax Auctions
Active Property Tax Installments By County

State Assessed Properties

Overview
Resources for County Assessors
Appeal Process
Business
Information by Industry
General & Special Reporting Instructions

Geographic Information System

Geographic Information System (GIS)
Maps
Data Download
New Mexico Property Tax Districts

County Officials
Oil & Gas Outreach
Popular Pages
Online Services - NM Taxation and Revenue Department16139
Search Unclaimed Property - NM Taxation and Revenue Department14642
Gross Receipts Tax Rates - NM Taxation and Revenue Department10742
Contact Us - NM Taxation and Revenue Department7450
Gross Receipts Overview - NM Taxation and Revenue Department7609
Register Your Business - NM Taxation and Revenue Department7089
Delinquent Property Tax7236
Businesses - NM Taxation and Revenue Department5243
Wage Withholding Tax - NM Taxation and Revenue Department5581
Welcome to New Mexico Taxation & Revenue Department - NM Taxation and Revenue Department4343
Online Services

Individuals
Online Services Overview
Where Is My Refund?
Manage My Account
Filing Your Tax Return Online
Make A Payment
MVD
Taxpayer Advocate
Personal Income Tax Forms

File Your Taxes

Overview
Do I Need To File?
Filing Assistance
Correcting A Return
Credits & Rebates
Extension of Time to File
Penalty & Interest Rates
Estimated Payments
Self-Service Payment Plan Option

Personal Income Tax Information

Overview
Refunds
Managed Audits
Collections
Taxpayer Rights & Remedies
Independent Contractors vs Employees
Native American Veteran Personal Income Tax Claims
Estate, Trust, and Fiduciary Income Tax
FAQs
Property Tax

Unclaimed Property

What Is Unclaimed Property
Search Unclaimed Property
Locators
File A Claim
Holders

Overview
Effective Reporting
Holder Due Diligence
Holder Due Diligence
When To File An Extension
Reporting methods & requirements
Unclaimed Property Holder Compliance

Learn About Unclaimed Property

Overview
How Property Becomes Abandoned
How To Prevent Unclaimed Property
Who Must Report Unclaimed Property
What Unclaimed Property Must Be Reported

Inspection of Public Records Request
Tax Credits
Popular Pages
Online Services - NM Taxation and Revenue Department16142
Search Unclaimed Property - NM Taxation and Revenue Department14642
Gross Receipts Tax Rates - NM Taxation and Revenue Department10742
Contact Us - NM Taxation and Revenue Department7452
Gross Receipts Overview - NM Taxation and Revenue Department7610
Register Your Business - NM Taxation and Revenue Department7090
Delinquent Property Tax7236
Businesses - NM Taxation and Revenue Department5244
Wage Withholding Tax - NM Taxation and Revenue Department5582
Welcome to New Mexico Taxation & Revenue Department - NM Taxation and Revenue Department4344
Online Services

Tax Professionals
Online Services Overview
Make A Payment
File A Return
View Your Client's Filing History
Forms & Publications

E-Filing Mandates

Overview
Gross Receipts Tax
Personal Income Tax
Non Taxable Transaction Certificates (NTTC)
Request A Managed Audit
Nexus
Software Developers

Taxpayer Representative

Protest Procedures / Remedies
Tax Authorization Procedure
Taxpayer Rights & Responsibilities
Request A Ruling
Workshops
Self-Service Payment Plan Option

Tax Updates

Public Regulation Hearings
Recent Regulation Changes

Tax Credits

Tax Credits Overview & Forms
Conservation & Preservation Tax Credits
Employment Enhancement Tax Credits
Film Production Tax Credit
General Industry Incentive Tax Credits
Gross Receipts Tax Credits
Personal Income Tax Credits
Specific Industry Incentive Tax Credits
How To Request A Ruling
Inspection of Public Records Request
Popular Pages
Forms & Publications - NM Taxation and Revenue Department18868
Online Services - NM Taxation and Revenue Department16140
Search Unclaimed Property - NM Taxation and Revenue Department14642
Gross Receipts Tax Rates - NM Taxation and Revenue Department10742
Contact Us - NM Taxation and Revenue Department7450
Gross Receipts Overview - NM Taxation and Revenue Department7609
Register Your Business - NM Taxation and Revenue Department7089
Delinquent Property Tax7236
Businesses - NM Taxation and Revenue Department5243
Wage Withholding Tax - NM Taxation and Revenue Department5581
Governments

Overview
Local Government Liaison
Monthly Local Government Distribution Reports (RP-500)
Motor Vehicle Taxes & Fees
Request for Tax Reports
Gross Receipts Location Code and Tax Rate Map
Property Tax Districts Map
In-State / Veteran Preference Certification
Presentations & Reports

Types of Taxes

Gross Receipts Tax
Compensating Tax
Governmental Gross Receipts Tax
Wage Withholding Taxes
Non-Taxable Transaction Certificates

Tribal Governments

Overview
Cigarette Tax Credit Stamp Listing
Tribal Cooperative Agreements
Information Sharing Agreements
Tax Sharing Agreements
Reports

Municipal & County Governments

Overview
Tax Analysis, Research & Statistics
Forming Tax Increment Districts
Municipal Annexations
Enactment Rate Tables
Municipal Incorporations
Property Tax Rebate for Personal Income Tax
Local Option Taxes
Confidentiality of Tax Return Information
Popular Pages
Forms & Publications - NM Taxation and Revenue Department18868
Online Services - NM Taxation and Revenue Department16140
Search Unclaimed Property - NM Taxation and Revenue Department14642
Gross Receipts Tax Rates - NM Taxation and Revenue Department10742
Contact Us - NM Taxation and Revenue Department7450
Gross Receipts Overview - NM Taxation and Revenue Department7609
Register Your Business - NM Taxation and Revenue Department7089
Delinquent Property Tax7236
Businesses - NM Taxation and Revenue Department5243
Wage Withholding Tax - NM Taxation and Revenue Department5581
Online Services
All NM Taxes

Frequently Asked Questions
Instructional Documents
Presentations & Reports

Legislation

Overview
Legislative Session Summary Bulletins
Legislative Updates & Proposed Legislation

Economic & Statistical Information

Overview
Gross Receipts Taxes

Overview
Monthly Local Government Distribution Reports (RP-500)
Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS code
Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS code

Combined Fuel Tax Distribution Reports (CFT)
Personal Income Tax Reports
Property Tax Reports
Oil Natural Gas & Mineral Extraction Taxes
Motor Vehicle Taxes & Fees
Other Reports

Overview
Monthly Alcohol Beverage Excise Tax Report
Monthly Cigarette Stamps Distribution Report
Monthly Combined Reporting System Distribution Matrix

Tax Policy & Revenue Program History

Overview
Current Historic Tax Rates

Overview
Corporate Income Tax Rates
Gross Receipts Tax Rates
Personal Income Tax Rates
Witholding Tax Rates

Current & Historic Enactment Date Tables

Statutes & Department Directives

Overview
Agreements

Overview
Statutes & Department Directives
Tribal Cooperative Agreements
Information Sharing Agreements

New Mexico Administrative Code
New Mexico Statutes
Proposed Regulations & Hearing Notices
Recent Regulation Changes
Rulings
Statutes with Regulations
Tax Decisions & Orders
Popular Pages
Forms & Publications - NM Taxation and Revenue Department18868
Online Services - NM Taxation and Revenue Department16141
Search Unclaimed Property - NM Taxation and Revenue Department14642
Gross Receipts Tax Rates - NM Taxation and Revenue Department10742
Contact Us - NM Taxation and Revenue Department7451
Gross Receipts Overview - NM Taxation and Revenue Department7609
Register Your Business - NM Taxation and Revenue Department7089
Delinquent Property Tax7236
Businesses - NM Taxation and Revenue Department5243
Wage Withholding Tax - NM Taxation and Revenue Department5582
Jobs

Home > Tax Resources > Statutes & Department Directives > New Mexico Statutes

Show Subnavigation

1/10/2021
MVD pilots self-service kiosk at select Albertsons locations
1/6/2021
Tax Practitioner Advisory Committee to meet Jan. 7
12/30/2020
New top income tax rate to take effect for 2021 tax year
12/22/2020
Tax workshops open for registration
12/15/2020
Tax Policy Advisory Committee to meet Dec. 18
12/10/2020
Tax expenditure report details state, local impacts
12/4/2020
Taxation and Revenue responds to pandemic, budget challenges - Modified enforcement, improvements to customer service and technology
12/2/2020
Most MVD offices to remain closed until Dec. 7
11/30/2020
Dec. 1 Tax Workshops
11/24/2020
Small Business Saturday is November 28

To view the statutes governing New Mexico tax and fee programs, go to the New Mexico Compilation Commission's web page. To browse the chapters, expand the table of contents in the left pane, and select NMSA.

Online Services

Find an Online Service to Serve Your Needs

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home Privacy & Security Site Policies Accessibility/Non-Discrimination Statement
About Us Contact Us Site Map

Search Our Site

Popular Pages

Popular Pages

Popular Pages

Popular Pages

Popular Pages

See the link below for regulations.

Pages

Forms & Documents

Online Services

Secretary Demesia Padilla,CPA

Online Services

Find an Online Service to Serve Your Needs