[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”0px||||false|false” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|#dedede 100%” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#dedede ” width_tablet=”” width_phone=”” width_last_edited=”on|tablet” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” background_color_gradient_stops_tablet=”#ffffff 0%|#dedede 100%” background_color_gradient_stops_phone=”#ffffff 0%|#dedede 100%” border_width_all=”1px” border_color_all=”#c9c9c9″ global_module=”210″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_dmb_breadcrumbs font_icon=”5||divi||400″ home_icon=”||divi||400″ use_home_text=”on” home_text=”All NM Taxes” use_home_url=”on” home_url=”\/all-nm-taxes\/all-nm-taxes\/” _builder_version=”4.16″ _module_preset=”default” body_text_color=”#282728″ separator_text_color=”#282728″ link_text_color=”#000000″ custom_padding=”0px||0px|15px|false|false” global_colors_info=”{}”][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” _builder_version=”4.16″ _module_preset=”c15d8663-17d8-453a-bfd0-2280d44320fa” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Explore Section & Events” use_icon=”on” font_icon=”||divi||400″ _builder_version=”4.16″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_5″ _builder_version=”4.7.7″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” custom_margin_tablet=”10px||||false|true” custom_margin_phone=”” custom_margin_last_edited=”on|desktop” custom_padding=”10px|10px||10px|false|false” global_module=”450″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” background_color=”#ffffff” custom_padding=”0px|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” _builder_version=”4.16″ _module_preset=”default” title_font=”|300|||||||” title_font_size=”50px” title_letter_spacing=”-3px” locked=”on” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.6″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n
The Taxation and Revenue Department (Tax & Rev) compliance team has many roles. On this page, we will talk about tax clearances, innocent spouse relief, collections overview and information on payment plans. For further assistance, or questions on your account see the contact us website<\/a><\/strong>. Tax & Rev also have a YouTube channel<\/a> <\/strong>that provides a lot of useful videos on how to use the Taxpayer Access Point (TAP)<\/a><\/strong> to get assistance online.<\/p>\n Under New Mexico law, the tangible and intangible property used in any business remains subject to liability for payment of certain taxes incurred by the business. Consequently, a successor to that business may become liable for taxes incurred and not paid by that business if the successor does not receive a tax clearance. Such liability applies to all taxes administered and enforced under the Tax Administration Act, including corporate income and franchise taxes, gross receipts tax and withholding tax. New Mexico personal income tax is excluded from this liability (Section 7-1-61NMSA 1978<\/a><\/strong>).<\/p>\n To avoid being assessed for outstanding taxes owed by a business, you may request a tax clearance from Tax & Rev if you are going to become a successor in business by buying, or otherwise obtaining, that business. The successor in business must place in a trust account enough money to cover any outstanding tax owed by the business.\u00a0 That money may be withheld from the purchase price of the business or obtained from other sources (Section 7-1-61 NMSA 1978<\/a><\/strong>).<\/p>\n Within 30 days of receiving a complete and correct request for a tax clearance from a successor in business, we must issue a tax clearance relieving the successor of any obligation for taxes incurred by the business before its transfer to the successor or mail to the successor in business a notice of the amount of tax due The successor in business must pay any outstanding tax within 30 days of the mailing date the notice of tax due, or we will assess the successor for the tax due (Section 7-1-63 NMSA 1978<\/a><\/strong>).<\/p>\n The balance remaining in the trust account after all tax is paid may be released to the former owner, who will be credited with the payment of the tax.<\/p>\n If we fail to respond to a request for a tax clearance within the required time period, the purchaser is released from the obligation to withhold part, or all, of the purchase price to cover any unpaid taxes (Section 7-1-62 NMSA 1978<\/a><\/strong>). Should an audit be required in order to determine whether the business owes any taxes, we must issue a tax clearance or a notice of taxes due within 60 days of receiving a complete and correct request for a tax clearance.<\/p>\n Liquor Licenses<\/strong><\/p>\n The lessor of a liquor license may also request a tax clearance to ensure payment of outstanding taxes owed by the lessee of the license.<\/p>\n Requesting a Tax Clearance<\/strong><\/p>\n A seller or buyer, lessor or lessee, or their properly designated agent may initiate a request for a tax clearance. For more information, see our YouTube video<\/a><\/strong> or complete form ACD-31096, Tax Clearance Request<\/a><\/strong>, and submit it to:<\/p>\n Taxation and Revenue Department<\/strong><\/p>\n Audit and Compliance Support Office For further assistance, please call<\/p>\n Innocent spouse relief may be granted to persons who believe they are wrongly held accountable for a tax debt incurred by a spouse or former spouse. For more information, see our YouTube Video<\/strong><\/a>.<\/p>\n The Tax & Rev Secretary or Secretary\u2019s delegate may decide that it is unfair to hold the spouse or former spouse of a taxpayer liable for payment of all or part of any unpaid tax, assessment or other tax deficiency. Although all facts and circumstances are considered, the spouse or former spouse must prove his or her entitlement to the relief requested.<\/p>\n Innocent spouse relief will be granted automatically to taxpayers for tax programs for which the Internal Revenue Service (IRS) relief has already been granted. See IRS Publication 971, Innocent Spouse Relief<\/a><\/strong> (And Separation of Liability and Equitable Relief) for more information. If granted relief, please submit the IRS approval with your request to Tax & Rev.<\/p>\n Some factors in granting innocent spouse status are:<\/p>\n Granting innocent spouse relief does not apply to offsets of refunds or credits collected on community debts. See the FYI-310: Divorce and Your New Mexico Income Tax<\/a><\/strong>.<\/p>\n Managed audits allow you to work with the Department to establish the amount of tax that you owe and pay it without penalty and interest. For more information on managed audits see Request a Managed Audit<\/a><\/strong>.<\/p>\n The Taxpayer Bill of Rights ensures that you have a right to a full explanation of the assessment and notice of remedies available to challenge the assessment. You also have a right to a full explanation of the collection actions that may be taken. When you get mail from Tax & Rev, it will outline the steps that you can take to get further clarification from the department.<\/p>\n Taxpayers with unpaid debt, for example, may receive letters telling them they are eligible to set up an installment agreement. The letters include a QR code they can scan to take them to a page on the Tax & Rev Taxpayer Access Point (TAP)<\/a><\/strong> self-service website where they can pay in full or set up a pre-approved payment plan. Some letters include a one-time code they can use to get to an address verification page on TAP. If you are ever uncertain of a letter, go to our official website and locate our online services or use our contact us page to reach a Tax & Rev employee.<\/p>\n Tax & Rev is responsible for collecting taxes due. If you fail to file your taxes or owe money to the state, you should resolve your debt in a timely fashion. The first step is to establish communication with us. By law it is your responsibility to pay any outstanding tax balances plus penalty and interest.<\/p>\n Taxpayers who receive collection notices should read the letters closely, follow any directions provided and be sure to include the letter ID number in any correspondence with Tax & Rev. They should be sure to respond within any specified timeline, as more severe collection actions such as liens and levies will occur automatically after the deadlines given.<\/p>\n Taxpayers are encouraged to use the self-service options provided for payments, payment plans and updating information. Notices include a phone number for those taxpayers unable to use the self-service options.<\/p>\n When you have not filed a tax return or owe money to the state, we mail notices explaining the non-compliance. The Department identifies these initial notices as a \u201cNotice of Assessment,\u201d or \u201cStatement of Account.\u201d If balances remain unpaid and become delinquent, the department may also send a \u201cNotice of Intent to Lien\u201d or \u201cFinal Notice Before Seizure\u201d prior to taking collection action. It is crucial that these notices are responded to before irreversible actions are taken. You may resolve your tax debt by responding to the notices with payment in full or by setting up a to pay the amount due over time.<\/p>\n See the following documents regarding your rights in that eventuality:<\/p>\n We send a \u201cNotice of Intent to Outsource\u201d letter to the taxpayer prior to sending an account to a collection agency. If the taxpayer does not respond, the account will be outsourced to a collection agency. Once the taxpayer is contacted by the collection agency, that agency works with the taxpayer to resolve the account.<\/p>\n A notice of lien provides public notice of our interest in a taxpayer\u2019s property or rights to property. It establishes the state\u2019s priority among creditors.<\/p>\n A levy authorizes the Department to seize taxpayer property.<\/p>\n When any person neglects or refuses to pay taxes after assessment and demand for payment has been made, a lien automatically exists, and we may file a \u201cNotice of Claim of Tax Lien\u201d in favor of the state on all taxpayer property under Section 7-1-37 NMSA 1978<\/a><\/strong>. A \u201cNotice of Claim of Tax Lien\u201d is prepared and filed with the appropriate office.<\/p>\n To obtain a pay-off amount of a lien currently filed against you, please contact the lien division at trd.lien@tax.nm.gov<\/a><\/strong>, or schedule an appointment on Taxpayer Access Point (TAP)<\/a><\/strong> in the \u201cHelp\u201d panel.<\/p>\n When you pay the amount of tax due, we prepare and file a document releasing the lien. This document is filed in the same way the \u201cNotice of Claim of Tax Lien\u201d was filed.<\/p>\n A levy is made by taking possession of property upon service of a warrant of levy on a person who is in possession of any property of a taxpayer. Pursuant to Section 7-1-31 NMSA 1978<\/a><\/strong>, the Department\u2019s Secretary or the Secretary\u2019s delegate may proceed to collect delinquent tax by seizure of property. The taxpayer\u2019s property or rights to property may be seized by the state. A \u201cWarrant of Levy\u201d may also be served upon the taxpayer\u2019s employer for wages or upon any person who owes money to or holds funds that belong to the taxpayer.<\/p>\n A levy may be released by posting security or by paying the liability in full.<\/p>\nTax Clearance<\/strong><\/h2>\n
P. O. Box 5557
Santa Fe, NM 87502-5557<\/p>\nInnocent Spouse Relief<\/strong><\/h1>\n
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Managed Audit<\/strong><\/h1>\n
Collections Overview<\/strong><\/h1>\n
Collections Process<\/strong><\/h2>\n
Notices<\/strong><\/h2>\n
Collection Agencies<\/strong><\/h2>\n
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Liens and Levy<\/strong><\/h1>\n
Lien<\/strong><\/h2>\n
Release of Lien<\/strong><\/h2>\n
Levy<\/strong><\/h2>\n
Payment Plan<\/strong><\/h1>\n