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Revenue Processing Division
The Revenue Processing Division collects and deposits tax and fee revenues for the state and processes taxpayer returns and refunds. In addition, the Division collects and processes certain MVD records and payments, including motor vehicle citations, DWI records and motor vehicle registrations and stickers.
The Division also provides the Department with high-speed customized scanning services that can be used with storage and imaging applications. The Division’s IBML scanners can process up to 14,500 documents per hour and are used for decoding barcodes and double-sided imaging.
The programs RPD administers are governed by the Tax Administration Act, the Motor Vehicle Code, the Uniform Unclaimed Property Act and various tax acts in New Mexico statutes.

Lydia VanOrman
Director
Lydia is an experienced professional, skilled in developing and implementing policies, internal controls, conducting extensive data reviews, and assessing risk. Lydia is trained in the implementation of the principles, practices, and techniques of six sigma and the COSO framework for proper segregation of duties, maximum cost reduction, and process improvement.
Lydia worked for over twenty years with tribal and non-tribal casinos as a regulator, compliance auditor, internal auditor, and slot management. In 2017 Lydia joined Taxation and Revenue as the Chief Auditor, she left for a year to become the Audit & Compliance Director for the Gaming Control Board but had a homecoming in May of 2022 to serve as the Revenue Processing Division director.
Lydia holds a Bachelor of Science in Management and is a Lean Six Sigma Black Belt.

Rick Lopez
Deputy Director
505-629-5311
Rick returned to Taxation and Revenue in 2019 after previously having served as RPD director from 1997 to 2003. He oversees RPD’s Administrative Resolution and Services, Returns Processing and Data Capture Bureaus. He also oversees administrative functions and personnel issues.
Rick has served in a variety of local, state and federal positions, including as special assistant to
former U.S. Rep. Manuel Lujan Jr. and former Sen. Pete Domenici, state executive director of the
U.S. Agriculture Department’s Farm Service Agency, Director of the Local Government Division at the Department of Finance and Administration, and deputy cabinet secretary at the New Mexico Energy, Minerals and Natural Resources Department.
He has an MBA and a master’s in Public Administration from the University of New Mexico.
Contacts
Call toll free, (866) 809-2335
- Division Director’s Office, (505) 827-0800
- Personal Income Tax, (505) 827-0827
- Business Tax and Workers’ Compensation Fee, (505) 476-3683
- Unclaimed Property, (505) 827-0668
- Corporate Income and Franchise Tax, (505) 827-0825 including assistance with:
- CIT
- S-Corporations
- Pass-Through Entities (PTE) and PTE Withholding
- Oil and Gas Proceeds Withholding
- Fiduciary Income Tax
- Special Tax Programs, (505)-827-0764 including assistance with:
- Motor Fuels
- Gaming, Bingo, and Raffle Tax
- Liquor Taxes
- Cigarette and Tobacco Tax
- 911 Emergency Surcharge
- Railroad Car Company Tax
- Estate Tax
- Telecommunication Relay Services Surcharge
- Water Conservation Fee
- Cannabis Excise Tax
- Healthcare Quality Surcharge
Our administrative offices are located in the Manual Lujan Building, 1200 South St. Francis Drive, Santa Fe, New Mexico 87505
The Revenue Processing Division has four bureaus: Administrative Resolution and Services; Data Capture; Postal Processing; and Returns Processing.
Administrative Resolution and Services Bureau
Bureau Chief, Robin Cruz
505-372-8326
Administrative Resolution Services Bureau reviews, adjusts, resolves errors on tax returns. Tax Examiners analyze and verify return and refund claims for accuracy, completeness of information and compliance with state statute, regulation, and form instructions in a timely manner. The bureau also issues cigarette stamps. This bureau provides customer service for taxpayer questions by phone, email, fax, and written correspondence.
Returns Processing Bureau
Bureau Chief, Mike Tedesco
505-827-0800
The Returns Processing Bureau opens the Department ‘s mail, processes tax returns and taxpayer payments. There are four units within this bureau: Extractions Processing – responsible for opening taxpayer mail received; Exceptions Processing – responsible for researching and processing payments with exceptions and preparing taxpayer returns for scanning; Remittance Processing – responsible for processing all payments and creating the electronic deposit transmitted daily to our fiscal agent, and Cash Control – responsible for ensuring taxpayer payments and returns are reconciled each day. Together this Bureau is responsible for ensuring taxpayer payments are deposited within the next business day requirement and ensuring taxpayer returns are processed so all refunds due to taxpayers are issued timely. This bureau processes deposits that average over $17 million per day.
Data Capture/ Postal Processing Bureau
Bureau Chief, Michael Tedesco
505-469-8010
The Data Capture captures various tax and MVD data using data entry applications. The bureau also performs the records management function for the Department, which includes processing microfilm, processing RPD disposition requests, and following the retention schedule to store and destroy records assuring adherence to State Records Center rules and regulations.
Postal Processing is the largest postal processing center in state government. It processes vast amounts of mail received and sent by the Department, processing over 5 million pieces of mail annually. Postal Processing is also responsible for internal mail service, delivering correspondence between the numerous state buildings in which the Department operates.
Special Programs & Special Projects Bureau
Lisa Gallegos, Bureau Chief
The Special Programs & Special Projects Bureau provides leadership and oversight for two specialized tax programs within the Revenue Processing Division (RPD) of the New Mexico Taxation and Revenue Department:
- Business Credit Management
- Unclaimed Property
In addition to managing these programs, the bureau supports RPD through legislative and data analysis, system enhancements, vendor coordination, and special projects that advance the division’s mission.
Business Credit Management Unit
Sherin Gonzales-Miller, Assistant Bureau Chief
505-827-0792
The Business Credit Management Unit administers 38 business tax credits. The team verifies eligibility, processes tax credit claims and the returns that accompany the claim and ensures compliance with state law. They also collaborate with external agencies and taxpayers to provide guidance, resolve issues, and ensure accurate refunds or adjustments.
Business Tax Credit Information
Unclaimed Property Unit
Stephanie Dennis, Assistant Bureau Chief
505-827-0762
stephanie.dennis@tax.nm.gov
The Unclaimed Property Unit safeguards abandoned money, securities, and property. Each year, millions of dollars in unclaimed assets are processed and returned to rightful owners. The team ensures compliance with state regulations and continuously improves claim processing efficiency.
Unclaimed Property Information
