{"id":2619,"date":"2020-10-26T17:02:30","date_gmt":"2020-10-26T23:02:30","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?page_id=2619"},"modified":"2025-09-22T08:57:46","modified_gmt":"2025-09-22T14:57:46","slug":"proposed-regulations-hearing-notices","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/proposed-regulations-hearing-notices\/","title":{"rendered":"Proposed Regulations & Hearing Notices"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” background_repeat=”round” 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 ” 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=”%%20%%” home_icon=”%%236%%” 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” padding_top_1=”0px” _builder_version=”4.16″ _module_preset=”default” custom_padding=”0px||0px|||” 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=”4.13.0″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ global_module=”8030″ global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_5″ _builder_version=”4.9.0″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” global_module=”2462″ saved_tabs=”all” 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=”|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” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Rules\/Regulations are written statements of general application intended to help us all interpret and apply the statutes to which they relate.<\/h2>\n

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.<\/p>\n

Hearing Comments Submitted:<\/strong><\/p>\n

Written comments can be submitted to policy.office@tax.nm.gov<\/strong><\/a> 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.<\/p>\n

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.<\/p>\n

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<\/strong><\/a> or sign up for our taxpayer notification system here<\/a><\/strong>.<\/p>\n

Prior regulation\/rule hearing information can be located on the New Mexico Sunshine Portal<\/a> by scrolling to the bottom of the page and selecting \u201cPublic Notices\/Rule Making Requirements<\/a>\u201d. From there under the \u201cAgency\u201d drop down list, select \u201cTaxation and Revenue Department\u201d and click \u201csearch\u201d.<\/strong><\/p>\n

A public hearing will be held on the proposed rule changes as outlined in the hearing notice(s) below:<\/strong><\/p>\n

Hearing Notice:<\/strong><\/p>\n

October 09, 2025, at 11AM \u2013 Regulation Hearing \u2013 Repeal rules associated with 2025 statute repeals<\/a><\/strong><\/p>\n

Public Hearing Comments Submitted:<\/strong><\/p>\n

09.16.2025_O’Neill Consulting LLC<\/a><\/strong><\/p>\n

Links<\/a><\/h3>\n

New Mexico Administrative Code<\/a><\/strong><\/p>\n

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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. 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