Persons who want to reproduce, develop, distribute or use New Mexico tax forms must receive approval to generate any substitute New Mexico state tax form. A substitute form must meet the requirements of the New Mexico Taxation and Revenue Department (TRD). The Department must approve it prior to release or distribution. The Department reserves the right to reject substitute forms with poor legibility or forms that do not meet its requirements. For more information on getting approval to generate a substitute New Mexico state tax form, see General Specifications and Approval Procedures for the Reproduction of New Mexico State Tax Forms .