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
Account Management
Manage My Account Online
Who must register a business?
NAICS Codes
Business Types
Close My Business
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
NM Business Taxes
Gross Receipts Location Code and Tax Rate Map
Gross Receipts
Overview
Who must file?
Determining Nexus
Determining Reporting Location
Wage Withholding Tax
Cannabis Excise Tax
Compensating Tax
Corporate Income & Franchise Tax
Overview
Filing Requirements
Pass-Through Entity
Determining Nexus
Workers’ Compensation
Other NM Taxes
Tax Tables
Business 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
How to Make a Payment
Information for Non-profits
Request a Ruling
Audit
Collections
Special Events and Vendors
Unclaimed Property
Inspection of Public Records Request
E-filing and E-pay Mandates
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
STATE ASSESSED PROPERTY VALUATION 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
How to Make Payment
Filing Assistance
Correcting a return
Credits & Rebates
Extension of Time to File
Penalty & Interest Rates
Estimated Payments
Payment Plans
Personal Income Tax Information
Overview
Refunds
Refund Intercepts
Managed Audits
Collections
Taxpayer Rights & Remedies
Independent Contractors vs Employees
Estate, Trust, and Fiduciary Income Tax
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
Request a Managed Audit
Software Developers
Taxpayer Representative
Tax Practitioner Liaison
Protest Procedures / Remedies
Tax Authorization Procedure
Taxpayer Rights & Responsibilities
Request a Ruling
Payment Plans
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
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
Frequently Asked Questions
Instructional Documents
Presentations and Reports
Other / All NM Taxes
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
Rulings
Statutes with Regulations
Decisions & Orders
Instructional Documents