Recent Regulation Changes
Regulations are written statements of general application intended to help us all interpret and apply the statutes to which they relate.
This section identifies recently filed regulations. The listing below is organized by tax act followed by the regulation
number(s) for recently filed regulations under that act. The links below will lead you to the corresponding tax act. Once you open the tax act you must conduct a search for the regulation number that you are interested in viewing.
Gross Receipts and Compensating Tax Act
3.2.1.12 NMAC – Engaging in Business
3.2.1.14 NMAC – Gross Receipts – General
Special Fuels Supplier Tax Act
3.12.99.8 NMAC – Temporary Special Fuel User Permit
3.12.99.9 NMAC – Border Crossing Special Fuel Permit
3.12.99.10 NMAC – Violation of the Special Fuels Supplier Tax Act
3.12.99.11 NMAC – Revocation of Special Fuel User Permits
Tax Administration Act
3.1.3.13 NMAC – Authorized Representative
3.1.4.17 – Approved Electronic Media
Weight Distance Tax Act
3.12.12.9 NMAC – Weight Distance Tax Identification Permit – Administrative Fee
Motor Vehicle Code
18.19.5.16 NMAC – Proof of New Mexico Residency
18.19.5.17 NMAC – Fingerprints and Criminal History Screening