Proposed Regulations & Hearing Notices
Rules/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.
Hearing Comments Submitted:
Written comments can be submitted to policy.office@tax.nm.gov 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 here 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 send an email to policy.office@tax.nm.gov or sign up for our taxpayer notification system here.
A public hearing will be held on the proposed rule changes as outlined in the hearing notice(s) below:
Hearing Notice:
August 30th, 2023 at 10AM – Rule repeals associated with repealed statutes
Public Hearing Comments Submitted: