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Rulings are written statements that apply to a taxpayer or to a small group of taxpayers.

A ruling is intended to help the taxpayer interpret the statutes to which the ruling relates. Rulings are generally written in response to a request by a taxpayer or a taxpayer’s representative for clarification of the tax consequences of a specific set of circumstances. A request for a ruling must be submitted in writing to the Secretary. The request must include the taxpayer’s identification number and the details of the taxpayer’s situation, and should include any related contracts or agreements. We will not approve a ruling request by a taxpayer who is undergoing an audit. Please note that the Secretary is not required by statute to issue a ruling.  

You may submit a ruling request to:

New Mexico Taxation and Revenue Department
Attn: Cabinet Secretary
P.O. Box 630
Santa Fe, NM  87504-0630

To ensure that the facts presented are accurate, a taxpayer requesting a ruling is allowed  to review a draft of the ruling before we issue it. The Attorney General reviews the rulings issued by the Secretary before they  become final. When a ruling is granted, it is binding on the Department and the taxpayer to whom it is issued. You may use a ruling issued to another taxpayer as guidance for the imposition of taxes in similar situations, but a ruling is not binding on the Department in its dealings with any other taxpayer. 

To view a listing of all rulings in force, along with a brief description of the issue each ruling addresses, please click on the Table of Contents folder below.


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