{"id":2633,"date":"2020-10-26T17:06:09","date_gmt":"2020-10-26T23:06:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?page_id=2633"},"modified":"2023-03-15T14:38:12","modified_gmt":"2023-03-15T20:38:12","slug":"statutes-with-regulations","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/statutes-with-regulations\/","title":{"rendered":"Statutes with Regulations"},"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=”4.20.2″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

The Taxation and Revenue Department administers various tax and fee acts. The files linked below contain copies of the statutes within these acts. The files also contain the regulations the Department has developed to interpret and clarify these statutes. We have compiled these files in this format to assist in the administration of these acts. This format also provides a single location where you can find tax and fee statutes and the regulations that pertain to them.<\/p>\n

Official copies of filed rules (regulations)\u00a0can be obtained from the\u00a0<\/span>New Mexico Commission of Public Records<\/a><\/strong>.\u00a0\u00a0To view only the statutes governing New Mexico tax and fee programs, select \u201cStatutory Chapters in New Mexico Statutes Annotated 1978<\/a>.<\/strong>\u201d<\/p>\n

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<\/div>\n

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The Taxation and Revenue Department administers various tax and fee acts. The files linked below contain copies of the statutes within these acts. The files also contain the regulations the Department has developed to interpret and clarify these statutes. We have compiled these files in this format to assist in the administration of these acts. 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