New Mexico Statutes
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
- NM Business Taxes
- Gross Receipts Location Code and Tax Rate Map
- Gross Receipts
- Wage Withholding Tax
- Compensating Tax
- Corporate Income & Franchise Tax
- Workers’ Compensation
- Other NM Taxes
- Tax Tables
- In-State / Veteran Preference Certification
- Oil, Natural Gas and Mineral Extraction Taxes
- Small Business Saturday
- Insurance Premium Tax Program
- 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