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
- Businesses
- Taxpayer Advocate
- Current RFPs
- Account Management
- 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
- GIS Data Files and Tools
- NM Business Taxes
- Gross Receipts Location Code and Tax Rate Map
- Gross Receipts
- Wage Withholding Tax
- Cannabis Excise 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
- Governments
- Overview
- Local Government Liaison
- Monthly Local Government Distribution Reports (RP-500)
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- 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
- Economic & Statistical Information
- Overview
- Gross Receipts Taxes
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- Combined Fuel Tax Distribution Reports (CFT)
- Personal Income Tax Reports
- Corporate Income Tax Reports
- Property Tax Reports
- Oil Natural Gas & Mineral Extraction Taxes
- Motor Vehicle Taxes & Fees
- Other Reports