NM Taxation & Revenue Department
MVD New Mexico
  • Home
  • Forms & Publications
  • Fill, Print & Go
  • Tax Resources
  • News & Alerts
  • Contact Us
  • About Us
  • Businesses
  • Individuals
  • Tax Professionals
  • Governments
  • Online Services
  • All NM Taxes
  • Jobs
Close
  • Online Services
    • Businesses
    • Taxpayer Advocate
    • Current RFPs
    • Account Management
      • Manage My Account Online
      • Who must register a business?
      • Determining Business Location
      • NAICS Codes
      • Business Types
      • Close My Business
      • How to Make a Payment
      • Register / Close a Corporation
      • Request an Extension to File
    • File a Return
    • Make A Payment
    • Non Taxable Transaction Certificates
    • Register Your Business
    • View Your Filing History
    • Unclaimed Property
    • Motor Vehicle Services
    • Forms & Publications
    • Commercial Vehicle Services
    • Request a Managed Audit
    • GIS Data Files and Tools
  • Non-Taxable Transaction Certificates (NTTC)
    • Non-Taxable Transaction Certificates (NTTC)
    • Online Non Taxable Transaction Certificates
    • NTTC Types
    • Manufacturers Consumables GRT Deduction
  • NM Business Taxes
    • Gross Receipts Location Code and Tax Rate Map
    • Gross Receipts
      • Overview
      • Who must file?
    • Wage Withholding Tax
    • Cannabis Excise Tax
    • Compensating Tax
    • Corporate Income & Franchise Tax
      • Overview
      • Filing Requirements
      • Pass-Through Entity
    • Workers’ Compensation
    • Other NM Taxes
    • Tax Tables
    • In-State / Veteran Preference Certification
    • Oil, Natural Gas and Mineral Extraction Taxes
      • Overview
    • Small Business Saturday
    • Insurance Premium Tax Program
  • Resources & Information
    • Who Must Register a Business?
    • Independent Contractors vs Employees
    • Workshops
    • Self Service Payment Plan Option
    • Information for Non-profits
    • Request a Ruling
    • Audit
    • Collections
    • Special Events and Vendors
    • Workshop Registration
    • Unclaimed Property
    • Inspection of Public Records Request
  • Property Tax
    • Overview
    • Appraisal Bureau
      • About the Bureau
      • Resources for County Assessors
      • County Evaluations
      • Sales Ratio Study
      • Useful Links
    • Delinquent Property Tax
      • Delinquent Property Tax Auctions
      • Active Property Tax Installments By County
    • State Assessed Properties
      • Overview
      • Filing Requirement
      • State Assessed E-File Portal
      • Appeal Process
      • Additional Information & Resources
      • Contact Us
      • SAPB News
    • Geographic Information System
      • Geographic Information System (GIS)
      • Maps
      • GIS Data Files and Tools
      • New Mexico Property Tax Districts
    • County Officials
    • Oil & Gas Outreach
  • Online Services
    • Individuals
    • Online Services Overview
    • Where Is My Refund?
    • Manage My Account
    • Filing Your Tax Return Online
    • Make A Payment
    • MVD
    • Taxpayer Advocate
    • Personal Income Tax Forms
  • File Your Taxes
    • Overview
    • Do I need to File?
    • Filing Assistance
    • Correcting a return
    • Credits & Rebates
    • Extension of Time to File
    • Penalty & Interest Rates
    • Estimated Payments
    • Self-Service Payment Plan Option
  • Personal Income Tax Information
    • Overview
    • Refunds
    • Managed Audits
    • Collections
    • Taxpayer Rights & Remedies
    • Independent Contractors vs Employees
    • Native American Veteran Personal Income Tax Claims
    • Estate, Trust, and Fiduciary Income Tax
    • FAQs
    • Property Tax
  • Unclaimed Property
    • What is Unclaimed Property?
    • Search Unclaimed Property
    • Locators
    • File a Claim
    • Holders
      • Overview
      • Effective Reporting
      • Holder Due Diligence
      • When to File an Extension
      • Reporting Methods & Requirements
      • Unclaimed Property Holder Compliance
    • Learn About Unclaimed Property
      • Overview
      • How Property Becomes Abandoned
      • How to Prevent Unclaimed Property
      • Who Must Report Unclaimed Property
      • What Unclaimed Property Must Be Reported
    • Inspection of Public Records Request
    • Tax Credits
  • Online Services
    • Tax Professionals
    • Online Services Overview
    • Make a Payment
    • File a Return
    • View Your Client’s Filing History
    • Forms & Publications
  • E-filing Mandates
    • Overview
    • Gross Receipts Tax
    • Personal Income Tax
    • Non-Taxable Transaction Certificates (NTTC)
    • Request a Managed Audit
    • Software Developers
  • Taxpayer Representative
    • Tax Practitioner Liaison
    • Protest Procedures / Remedies
    • Tax Authorization Procedure
    • Taxpayer Rights & Responsibilities
    • Request a Ruling
    • Workshops
    • Self-Service Payment Plan Option
  • Tax Updates
    • Public Regulation Hearings
    • Recent Regulation Changes
  • Tax Credits
    • Tax Credits Overview & Forms
    • Conservation & Preservation Tax Credits
    • Employment Enhancement Tax Credits
    • Film Production Tax Credit
    • General Industry Incentive Tax Credits
    • Gross Receipts Tax Credits
    • Personal Income Tax Credits
    • Specific Industry Incentive Tax Credits
    • How to Request a Ruling
    • Inspection of Public Records Request
  • Governments
    • Overview
    • Local Government Liaison
    • Monthly Local Government Distribution Reports (RP-500)
    • Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
    • Motor Vehicle Taxes & Fees
    • Request for Tax Reports
    • Gross Receipts Location Code and Tax Rate Map
    • Property Tax Districts Map
    • In-State / Veteran Preference Certification
    • Presentations & Reports
  • Types of Taxes
    • Gross Receipts Tax
    • Compensating Tax
    • Governmental Gross Receipts Tax
    • Wage Withholding Taxes
    • Non-Taxable Transaction Certificates
  • Tribal Governments
    • Overview
    • Cigarette Tax Credit Stamp Listing
    • Tribal Cooperative Agreements
    • Information Sharing Agreements
    • Tax Sharing Agreements
    • Reports
  • Municipal & County Governments
    • Overview
    • Tax Analysis, Research & Statistics
    • Forming Tax Increment Districts
    • Municipal Annexations
    • Enactment Rate Tables
    • Municipal Incorporations
    • Property Tax Rebate for Personal Income Tax
    • Local Option Taxes
    • Confidentiality of Tax Return Information
  • All NM Taxes
  • All NM Taxes
    • Frequently Asked Questions
    • Instructional Documents
    • Presentations and Reports
  • Legislation
    • Overview
    • Legislative Session Summary Bulletins
    • Legislative Updates & Proposed Legislation
  • Economic & Statistical Information
    • Overview
    • Gross Receipts Taxes
      • Overview
      • Monthly Local Government Distribution Reports (RP-500)
      • Monthly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Quarterly RP-80 Reports: Gross Receipts by Geographic Area and NAICS Code
      • Fiscal Year RP-80 Reports: Gross Receipts by Geographic Area and NAICS code
    • Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
    • Combined Fuel Tax Distribution Reports (CFT)
    • Personal Income Tax Reports
    • Corporate Income Tax Reports
    • Property Tax Reports
    • Oil Natural Gas & Mineral Extraction Taxes
    • Motor Vehicle Taxes & Fees
    • Other Reports
      • Overview
      • Monthly Alcohol Beverage Excise Tax Report
      • Monthly Cigarette Stamps Distribution Report
      • Monthly Business Tax – Historical Combined Reporting System (CRS) Distribution Matrix
  • Tax Policy & Revenue Program History
    • Overview
    • Current Historic Rates
      • Overview
      • Corporate Income Tax Rates
      • Gross Receipts Tax Rates
      • Personal Income Tax Rates
      • Withholding Tax Rates
    • Current & Historic Enactment Date Tables
  • Statutes & Department Directives
    • Overview
    • Agreements
      • Overview
      • U.S Government Agreement – Type 15 NTTC
      • Tribal Cooperative Agreements
      • Information Sharing Agreements
    • New Mexico Administrative Code
    • New Mexico Statutes
    • Proposed Regulations & Hearing Notices
    • Recent Regulation Changes
    • Rulings
    • Statutes with Regulations
    • Decisions & Orders
  1. Governments
  2. Request for Tax Reports


Explore Section & Events

Governments

  • Governments
    • Overview
    • Local Government Liaison
    • Monthly Local Government Distribution Reports (RP-500)
    • Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
    • Motor Vehicle Taxes & Fees
    • Request for Tax Reports
    • Gross Receipts Location Code and Tax Rate Map
    • Property Tax Districts Map
    • In-State / Veteran Preference Certification
    • Presentations & Reports
  • Types of Taxes
    • Gross Receipts Tax
    • Compensating Tax
    • Governmental Gross Receipts Tax
    • Wage Withholding Taxes
    • Non-Taxable Transaction Certificates
  • Tribal Governments
    • Overview
    • Cigarette Tax Credit Stamp Listing
    • Tribal Cooperative Agreements
    • Information Sharing Agreements
    • Tax Sharing Agreements
    • Reports
  • Municipal & County Governments
    • Overview
    • Tax Analysis, Research & Statistics
    • Forming Tax Increment Districts
    • Municipal Annexations
    • Enactment Rate Tables
    • Municipal Incorporations
    • Property Tax Rebate for Personal Income Tax
    • Local Option Taxes
    • Confidentiality of Tax Return Information

Governments Sidebar

Tax Policy Advisory Committee meets Wednesday

10/5/2020

B-200.34 – Delivered Groceries

9/2/2020

Delivered groceries may not be taxable

9/2/2020

TRD Audit and Compliance Division to start outbound calling

8/25/2020

Changes Coming to Combined Reporting System

8/24/2020

Back-to-School Tax Holiday is this weekend

8/04/2020

Modified enforcement extended through August

7/30/2020

July new business workshop to be presented online

7/27/2020

New multi-year tax forms available

7/24/2020

Hearing scheduled on new rules for New Mexico driver’s licenses

7/21/2020

Request for Tax Reports

The Taxation and Revenue Department (Department) may, upon request, provide certain Reports to municipalities and counties. 

The Department provides Reports to municipalities and counties pursuant to NMSA 1978, Section 7-1-8.9.  Because the Reports contain confidential taxpayer information, the Department  will only provide  the Reports after a municipality or county has executed a Confidentiality Agreement and the personnel who will review the Reports have undergone confidentiality training.

The Confidentiality Agreement is available at CONFIDENTIALITY AGREEMENT

The Confidentiality Training is available at CONFIDENTIALITY TRAINING

It is the responsibility of the municipality or county to designate the authorized personnel, and to ensure that all authorized personnel have completed and remain current in their confidentiality training.

Once the Confidentiality Agreement is executed and the personnel have completed the confidentiality training, a Report may be requested from the Department by use of this form:

REQUEST FOR RECORDS

There are four different Reports that may be requested by a municipality or county pursuant to NMSA 1978, Section 7-1-8.9:

  1. 455 – GRT Filers by Location is designed to aid your municipality or county in the self-monitoring of gross receipts taxpayers are reporting within your geographic jurisdiction455 – GRT Filers by Location lists all taxpayers which have reported all or part of their gross receipts in your jurisdiction during the time period indicated on the report.  A municipality may request this Report pursuant to Section 7-1-8.9(A)(1)(a), and a county may request this Report pursuant to Section 7-1-8.9(A)(2)(a). A more detailed description of the 455 – GRT Filers by Location is available at 455 Report Description 
  2. The Monthly Local Government GRT Payer Range report is designed to show your municipality or county a “range” of the gross receipts paid by the taxpayer that is distributed to each location tax option within your geographic jurisdiction.  A municipality may request this Report pursuant to Section 7-1-8.9(A)(1)(b), and a county may request this Report pursuant to Section 7-1-8.9(A)(2)(b). A more detailed description of the Monthly Local Government GRT Payer Range is available at Range report Description 
  3. The “Filer Verification Report” allows a municipality or county to furnish to the Department a list of businesses from your geographic jurisdiction, and have the Department verify whether these businesses have reported gross receipts to the Department but have not reported gross receipts within the proper geographic jurisdiction.  A municipality may request this report pursuant to Section 7-1-8.9(A)(1)(c), and a county may request this report pursuant to Section 7-1-8.9(A)(2)(c) or (d). For more information on the Filer Verification Report, please contact David Monteith. 
  4. The Distribution Increase or Decrease Report is intended to allow a municipality or county to verify the amount of distribution or transfer it received pursuant to Section 7-1-6.15.  A municipality or county may request this Report pursuant to Section 7-1-8.9(A)(3). A more detailed description of the Distribution Increase or Decrease Report is available at Distribution Increase/Decrease Report Description NOTE: This Report is subject to additional confidentiality requirements; please contact David Monteith for more information.

Reports requested pursuant to the above procedure are confidential taxpayer information; thus, local government recipients are bound by the restrictions imposed by Section 7-1-8 et seq., which is the Department’s “confidentiality statute”.  Section 7-1-8 prohibits the Department from disclosing information contained in taxpayer returns, except as expressly provided. In accordance with Section 7-1-8.9, the information in the Reports cannot be disclosed by any local government recipient, except as specifically provided by law. The unauthorized release of taxpayer information to anyone may subject you to a fine of $1,000 and/or 1-year imprisonment pursuant to Section 7-1-76 NMSA 1978.

The Department’s contact person is David Monteith, Local Government Liaison, who can be reached at: (505) 827-2588 or tax.localgov@state.nm.us

Latest News

Changes Coming to Combined Reporting System

Back-to-School Tax Holiday is this weekend

Modified enforcement extended through August

July new business workshop to be presented online

New multi-year tax forms available

Hearing scheduled on new rules for New Mexico driver’s licenses

Tax Policy Advisory Committee meets Wednesday

Delivered Groceries

Delivered groceries may not be taxable

TRD Audit and Compliance Division to start outbound calling

View Our Most Popular Pages & Services
Close

Pages

  • Home : Taxation and Revenue New Mexico
  • Forms & Publications : Taxation and Revenue New Mexico
  • Online Services : Taxation and Revenue New Mexico
  • Contact Us : Taxation and Revenue New Mexico
  • Property Tax Division : Taxation and Revenue New Mexico
  • Fill, Print & Go : Taxation and Revenue New Mexico
  • Online Services : Taxation and Revenue New Mexico
  • CRS Redesign Project : Taxation and Revenue New Mexico
  • News & Alerts : Taxation and Revenue New Mexico

Forms & Documents

  • Search All Forms and Publications
  • CRS-1 Short
  • CRS-1 Long
  • Refund
  • ACD-31015 Business Tax Registration
  • Workers Compensation
  • Pesonal Income Tax
  • Corporate Income Tax
  • S-Corp
  • Tax Expenditure Report

Online Services

  • File a Return
  • File Gross Receipts Tax
  • File Oil & Gas Tax
  • File Worker’s Compensation
  • Make a Payment
  • Manage Tax Accounts
  • New Mexico Webfile
  • Register a New Business
  • Request Non-Taxable Transaction Certificates (NTTC’s)


Online Services

Find an Online Service to Serve Your Needs

Visit Our Online Services Page

new mexico taxation and revenue department logo
1200 South St. Francis Drive
Santa Fe, NM 87504

1-866-285-2996

  • TRD Home
  • Site Policies
  • Accessibility / Non-Discrimination Statement
  • About Us
  • Contact Us
  • Site Map
  • youtube icon

Powered by Real Time Solutions – Website Design & Document Management