NM Taxation & Revenue Department
MVD New Mexico
  • Home
  • Forms & Publications
  • Fill, Print & Go
  • Tax Resources
  • News & Alerts
  • Contact Us
  • About Us
  • Businesses
  • Individuals
  • Tax Professionals
  • Governments
  • Online Services
  • All NM Taxes
  • Jobs
Close
  • Online Services
    • Businesses
    • Taxpayer Advocate
    • Current RFPs
    • Account Management
      • Manage My Account Online
      • Register Your Business
      • Determining Business Location
      • NAICS Codes
      • Business Types
      • Close My Business
      • How to Make a Payment
      • Register / Close Your Corporation
      • Request an Extension to File
    • 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
  • Non-Taxable Transaction Certificates (NTTC)
    • Non-Taxable Transaction Certificates (NTTC)
    • Online Non Taxable Transaction Certificates
    • NTTC Types
    • Manufacturers Consumables GRT Deduction
  • NM Business Taxes
    • Gross Receipts
      • Overview
      • Who must file?
      • Determining Nexus
    • Wage Withholding Tax
    • Compensating Tax
    • Corporate Income & Franchise Tax
      • Overview
      • Filing Requirements
      • Pass-Through Entity
      • Nexus
    • Workers’ Compensation
    • Other NM Taxes
    • Tax Tables
    • In-State / Veteran Preference Certification
    • Oil, Natural Gas and Mineral Extraction Taxes
      • Overview
    • Small Business Saturday
    • Insurance Premium Tax Program
  • Resources & Information
    • Who Must Register a Business?
    • Determining Nexus
    • Independent Contractors vs Employees
    • Workshops
    • Self Service Payment Plan Option
    • Information for Non-profits
    • Request a Ruling
    • Audit
    • Collections
    • Special Events and Vendors
    • Workshop Registration
    • Unclaimed Property
    • Inspection of Public Records Request
  • Property Tax
    • Overview
    • Appraisal Bureau
      • About the Bureau
      • Resources for County Assessors
      • County Evaluations
      • Sales Ratio Study
      • Useful Links
    • Delinquent Property Tax
      • Delinquent Property Tax Auctions
      • Active Property Tax Installments By County
    • State Assessed Properties
      • Overview
      • Filing Requirement
      • Special Industry Forms & Instructions
      • Appeal Process
      • Additional Information & Resources
      • Contact Us
      • SAPB News
    • Geographic Information System
      • Geographic Information System (GIS)
      • Maps
      • Data Download
      • New Mexico Property Tax Districts
    • County Officials
    • Oil & Gas Outreach
  • Online Services
    • Individuals
    • Online Services Overview
    • Where Is My Refund?
    • Manage My Account
    • Filing Your Tax Return Online
    • Make A Payment
    • MVD
    • Taxpayer Advocate
    • Personal Income Tax Forms
  • File Your Taxes
    • Overview
    • Do I need to File?
    • Filing Assistance
    • Correcting a return
    • Credits & Rebates
    • Extension of Time to File
    • Penalty & Interest Rates
    • Estimated Payments
    • Self-Service Payment Plan Option
  • Personal Income Tax Information
    • Overview
    • Refunds
    • Managed Audits
    • Collections
    • Taxpayer Rights & Remedies
    • Independent Contractors vs Employees
    • Native American Veteran Personal Income Tax Claims
    • Estate, Trust, and Fiduciary Income Tax
    • FAQs
    • Property Tax
  • Unclaimed Property
    • What is Unclaimed Property?
    • Search Unclaimed Property
    • Locators
    • File a Claim
    • Holders
      • Overview
      • Effective Reporting
      • Holder Due Diligence
      • When to File an Extension
      • Reporting Methods & Requirements
      • Unclaimed Property Holder Compliance
    • Learn About Unclaimed Property
      • Overview
      • How Property Becomes Abandoned
      • How to Prevent Unclaimed Property
      • Who Must Report Unclaimed Property
      • What Unclaimed Property Must Be Reported
    • Inspection of Public Records Request
    • Tax Credits
  • Online Services
    • Tax Professionals
    • Online Services Overview
    • Make a Payment
    • File a Return
    • View Your Client’s Filing History
    • Forms & Publications
  • E-filing Mandates
    • Overview
    • Gross Receipts Tax
    • Personal Income Tax
    • Non-Taxable Transaction Certificates (NTTC)
    • Request a Managed Audit
    • Nexus
    • Software Developers
  • Taxpayer Representative
    • Protest Procedures / Remedies
    • Tax Authorization Procedure
    • Taxpayer Rights & Responsibilities
    • Request a Ruling
    • Workshops
    • Self-Service Payment Plan Option
  • Tax Updates
    • Public Regulation Hearings
    • Recent Regulation Changes
  • 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)
    • 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
  • Types of Taxes
    • Gross Receipts Tax
    • Compensating Tax
    • Governmental Gross Receipts Tax
    • Wage Withholding Taxes
    • Non-Taxable Transaction Certificates
  • Tribal Governments
    • Overview
    • Cigarette Tax Credit Stamp Listing
    • Tribal Cooperative Agreements
    • Information Sharing Agreements
    • Tax Sharing Agreements
    • Reports
  • Municipal & County Governments
    • Overview
    • Tax Analysis, Research & Statistics
    • Forming Tax Increment Districts
    • Municipal Annexations
    • Enactment Rate Tables
    • Municipal Incorporations
    • Property Tax Rebate for Personal Income Tax
    • Local Option Taxes
    • Confidentiality of Tax Return Information
  • All NM Taxes
  • All NM Taxes
    • Frequently Asked Questions
    • Instructional Documents
    • Presentations and Reports
  • Legislation
    • Overview
    • Legislative Session Summary Bulletins
    • Legislative Updates & Proposed Legislation
  • Economic & Statistical Information
    • Overview
    • Gross Receipts Taxes
      • Overview
      • Monthly Local Government Distribution Reports (RP-500)
      • Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Fiscal Year RP-80 Reports: Gross Receipts by Geographic Area and NAICS code
    • Combined Fuel Tax Distribution Reports (CFT)
    • Personal Income Tax Reports
    • Property Tax Reports
    • Oil Natural Gas & Mineral Extraction Taxes
    • Motor Vehicle Taxes & Fees
    • Other Reports
      • Overview
      • Monthly Alcohol Beverage Excise Tax Report
      • Monthly Cigarette Stamps Distribution Report
      • Monthly Combined Reporting System Distribution Matrix
  • Tax Policy & Revenue Program History
    • Overview
    • Current Historic Rates
      • Overview
      • Corporate Income Tax Rates
      • Gross Receipts Tax Rates
      • Personal Income Tax Rates
      • Withholding Tax Rates
    • Current & Historic Enactment Date Tables
  • Statutes & Department Directives
    • Overview
    • Agreements
      • Overview
      • Statutes & Department Directives
      • Tribal Cooperative Agreements
      • Information Sharing Agreements
    • New Mexico Administrative Code
    • New Mexico Statutes
    • Proposed Regulations & Hearing Notices
    • Recent Regulation Changes
    • Rulings
    • Statutes with Regulations
    • Decisions & Orders
  1. All NM Taxes
  2. Proposed Regulations & Hearing Notices


Explore Section & Events

All NM Taxes

  • All NM Taxes
  • All NM Taxes
    • Frequently Asked Questions
    • Instructional Documents
    • Presentations and Reports
  • Legislation
    • Overview
    • Legislative Session Summary Bulletins
    • Legislative Updates & Proposed Legislation
  • Economic & Statistical Information
    • Overview
    • Gross Receipts Taxes
      • Overview
      • Monthly Local Government Distribution Reports (RP-500)
      • Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Fiscal Year RP-80 Reports: Gross Receipts by Geographic Area and NAICS code
    • Combined Fuel Tax Distribution Reports (CFT)
    • Personal Income Tax Reports
    • Property Tax Reports
    • Oil Natural Gas & Mineral Extraction Taxes
    • Motor Vehicle Taxes & Fees
    • Other Reports
      • Overview
      • Monthly Alcohol Beverage Excise Tax Report
      • Monthly Cigarette Stamps Distribution Report
      • Monthly Combined Reporting System Distribution Matrix
  • Tax Policy & Revenue Program History
    • Overview
    • Current Historic Rates
      • Overview
      • Corporate Income Tax Rates
      • Gross Receipts Tax Rates
      • Personal Income Tax Rates
      • Withholding Tax Rates
    • Current & Historic Enactment Date Tables
  • Statutes & Department Directives
    • Overview
    • Agreements
      • Overview
      • Statutes & Department Directives
      • Tribal Cooperative Agreements
      • Information Sharing Agreements
    • New Mexico Administrative Code
    • New Mexico Statutes
    • Proposed Regulations & Hearing Notices
    • Recent Regulation Changes
    • Rulings
    • Statutes with Regulations
    • Decisions & Orders

All NM Taxes Sidebar

Tax Policy Advisory Committee meets Wednesday

10/5/2020

B-200.34 – Delivered Groceries

9/2/2020

Delivered groceries may not be taxable

9/2/2020

TRD Audit and Compliance Division to start outbound calling

8/25/2020

Changes Coming to Combined Reporting System

8/24/2020

Back-to-School Tax Holiday is this weekend

8/04/2020

Modified enforcement extended through August

7/30/2020

July new business workshop to be presented online

7/27/2020

New multi-year tax forms available

7/24/2020

Hearing scheduled on new rules for New Mexico driver’s licenses

7/21/2020

Proposed Regulations & Hearing Notices

Regulations are written statements of general application intended to help us all interpret and apply the statutes to which they relate.

Before a regulation can be adopted, the Department must hold a public hearing to gather comments from interested persons. Public hearings are scheduled about 45 days from the day of filing in the Office of the Secretary and 30 days from the date the hearing notice has been published in the New Mexico Register for proposed regulation for public inspection. A hearing officer designated by the Secretary listens to, and compiles, public comments about the proposed regulation and provides this information to the Secretary for consideration. After reviewing the information resulting from the hearing, the Secretary decides whether to file the regulation as it was proposed or make revisions.

Written comments on the proposals can submitted by email to policy.office@state.nm.us or by mail to the Taxation and Revenue Department, Tax Information and Policy Office, Post Office Box 630, Santa Fe, New Mexico 87504-0630. The deadline for hearing comment is in the hearing notices below.

All written comments received by the agency will be posted on www.tax.newmexico.gov no more than 3 business days following receipt to allow for public review.

If you would like to be added to our proposed regulation and hearing notices email list please sent an email to policy.office@state.nm.us

Hearing Notice – February 25, 2021

02.25.2021_Motion Picture Association -America Comments

A public hearing will be held on the proposed rule changes on Thursday, February 25, 2021, at 1:00 p.m. through the internet, email, and telephonic means in response to concerns surrounding COVID-19 and in accordance with Executive Order 2020-004, Declaration of a Public Health Emergency, and the March 12, 2020 Public Health Emergency Order to Limit Mass Gatherings Due to COVID-19.  WebEx Information to access this hearing is located below.

Thursday, February 25, 2021 at 1:00 pm | (UTC-07:00) Mountain Time (US & Canada) | 2 hrs
https://nm-tax.webex.com/nm-tax/j.php?MTID=m54ada1b7d3b9821f418e965b12c66135

Join by meeting number
Meeting number (access code): 132 999 0384
Meeting password: 02252021

Tap to join from a mobile device (attendees only)
1-844-621-3956,,1329990384## United States Toll Free
+1-415-655-0001,,1329990384## US Toll

Join by phone
1-844-621-3956 United States Toll Free
+1-415-655-0001 US Toll
Toll-free calling restrictions

Join from a video system or application
Dial 1329990384@nm-tax.webex.com
You can also dial 173.243.2.68 and enter your meeting number.

Join using Microsoft Lync or Microsoft Skype for Business
Dial 1329990384.nm-tax@lync.webex.com

Links

New Mexico Administrative Code

Latest News

Changes Coming to Combined Reporting System

Back-to-School Tax Holiday is this weekend

Modified enforcement extended through August

July new business workshop to be presented online

New multi-year tax forms available

Hearing scheduled on new rules for New Mexico driver’s licenses

Tax Policy Advisory Committee meets Wednesday

Delivered Groceries

Delivered groceries may not be taxable

TRD Audit and Compliance Division to start outbound calling

View Our Most Popular Pages & Services
Close

Pages

Most Popular Page code goes here

Forms & Documents

  • Search All Forms and Publications
  • CRS-1 Short
  • CRS-1 Long
  • Refund
  • ACD-31015 Business Tax Registration
  • Workers Compensation
  • Pesonal Income Tax
  • Corporate Income Tax
  • S-Corp
  • Tax Expenditure Report

Online Services

  • File a Return
  • File Gross Receipts Tax
  • File Oil & Gas Tax
  • File Worker’s Compensation
  • Make a Payment
  • Manage Tax Accounts
  • New Mexico Webfile
  • Register a New Business
  • Request Non-Taxable Transaction Certificates (NTTC’s)


Online Services

Find an Online Service to Serve Your Needs

Visit Our Online Services Page
new mexico taxation and revenue department logo
1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700
  • TRD Home
  • Site Policies
  • Accessibility / Non-Discrimination Statement
  • About Us
  • Contact Us
  • Site Map
  • facebook icon

Powered by Real Time Solutions – Website Design & Document Management