{"id":2628,"date":"2020-10-26T17:04:49","date_gmt":"2020-10-26T23:04:49","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?page_id=2628"},"modified":"2026-03-24T09:38:35","modified_gmt":"2026-03-24T15:38:35","slug":"rulings","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/rulings\/","title":{"rendered":"Rulings"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;4px||4px||true|false&#8221; background_color_gradient_stops_tablet=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_stops_phone=&#8221;#ffffff 0%|#dedede  100%&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#c9c9c9&#8243; global_module=&#8221;210&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_dmb_breadcrumbs font_icon=&#8221;&#x35;||divi||400&#8243; home_icon=&#8221;&#xe074;||divi||400&#8243; use_home_text=&#8221;on&#8221; home_text=&#8221;All NM Taxes&#8221; use_home_url=&#8221;on&#8221; home_url=&#8221;\/all-nm-taxes\/all-nm-taxes\/&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; body_text_color=&#8221;#282728&#8243; separator_text_color=&#8221;#282728&#8243; link_text_color=&#8221;#000000&#8243; custom_padding=&#8221;0px||0px|15px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; padding_top_1=&#8221;0px&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.13.0&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_module=&#8221;8030&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_5&#8243; _builder_version=&#8221;4.9.0&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; global_module=&#8221;2462&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>What are rulings?<\/strong><\/h2>\n<p>A ruling is a written statement by the Secretary of the Taxation and Revenue Department (Tax &amp; Rev), applying to one or a small number of taxpayers, interpreting the statutes to which it relates.<\/p>\n<p>A ruling responds to a request for clarification of the tax consequences for a specified set of circumstances.<\/p>\n<h2><strong>Request a ruling<\/strong><\/h2>\n<p>You may request a ruling at no charge to clarify your tax liability or responsibility under specific circumstances. Your representative, such as an accountant or attorney, may request a ruling on your behalf, but must disclose your name as the taxpayer.<\/p>\n<ul>\n<li>You or your representative must make the request in writing and include accurate taxpayer identification and the details of your situation. You should also submit copies of contracts, agreements, or other documents that clarify the situation for which you are requesting the ruling.<\/li>\n<li>While Tax &amp; Rev is not required to issue a ruling when requested to do so, it carefully considers every request. A ruling must be signed by the Secretary and must also be reviewed by the legal counsel of Tax &amp; Rev. Please note that the Secretary is not required by statute to issue a ruling.<\/li>\n<li>TRD will not issue a ruling to you if you are undergoing an audit, have an outstanding assessment, or are involved in a protest or litigation with Tax &amp; Rev over the subject matter of the request. The time it takes Tax &amp; Rev to issue a ruling varies depending on the difficulty of the issues that need to be addressed.<\/li>\n<\/ul>\n<h2><strong>Send Ruling Requests to:<\/strong><\/h2>\n<p>NM Taxation and Revenue Department<br \/>Attn: Cabinet Secretary<br \/>P.O. Box 630<br \/>Santa Fe, NM 87504-0630<\/p>\n<h2><strong>Issued Rulings<\/strong><\/h2>\n<p>To ensure that the facts presented are accurate, a taxpayer requesting a ruling is allowed to review a draft of the ruling before issued by Tax &amp; Rev. When a ruling is granted, it is binding on Tax &amp; Rev and the taxpayer to whom it is issued.<\/p>\n<p>You may use a ruling issued to another taxpayer as guidance for the imposition of taxes in similar situations, but a ruling is not binding onTax &amp; Rev in its dealings with any other taxpayer.<\/p>\n<p>To view a listing of all rulings in force, along with a brief description of the issue each ruling addresses, please click on the Table of Contents folder below.<\/p>\n<p>Any ruling issued prior to April 24, 2026, are considered archived documents. These documents are not updated once they have been issued and are available to the public only for research and reference purposes only.<\/p>\n<h3>Rulings<\/h3>\n<p>If you are unable to view forms you may need to clear your browser cache.<\/p>\n<p>If you are on a mobile device you will need to turn off your pop-up blocker in your settings to download files.<\/p>\n<p><strong><a href=\"https:\/\/www.tax.newmexico.gov\/wp-content\/uploads\/2021\/04\/disable-pop-up-blocker-on-android-1.pdf\" rel=\"attachment noopener wp-att-4670\" target=\"_blank\">Disable Pop-Ups Blocker on Android<\/a><\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.tax.newmexico.gov\/wp-content\/uploads\/2021\/04\/turn-off-pop-up-blocker-on-iphone-1.pdf\" rel=\"attachment noopener wp-att-4674\" target=\"_blank\">Disable Pop-Ups Blocker on iPhone<\/a><\/strong><\/p>\n<p><strong>Mac Users:<span>\u00a0<\/span><\/strong>Safari may block pop ups on default. You can go to your Safari menu, preferences and then security to allow pop-ups.<\/p>\n<p><strong>If the folders are not displayed or you are having any issues with file links and\/or sharing URLs clear your browser cache or refresh your browser by pressing Ctrl-F5.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<div class=\"rf-table\" data-public=1 data-account-guid=\"34821a9573ca43e7b06dfad20f5183fd\" data-folder-id=\"69bf9c97-04f7-4383-803c-83122c9d2f0a\" data-widget-id=\"5e9e105f-f1a6-4c2e-825f-9ce2c9d55e3f\"><\/div>\n<p>[\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What are rulings? A ruling is a written statement by the Secretary of the Taxation and Revenue Department (Tax &amp; Rev), applying to one or a small number of taxpayers, interpreting the statutes to which it relates. A ruling responds to a request for clarification of the tax consequences for a specified set of circumstances. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-2628","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rulings : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/rulings\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rulings : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"What are rulings? 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