Statutes and Department Directives  

The Taxation and Revenue Department Secretary has the authority to develop and issue all regulations, rulings, instructions and orders necessary to implement and enforce provisions of the law (Section 9-11-6.2 NMSA 1978). The following types of directives are issued by the Secretary:

  • Regulations - written statements of general application intended to help you interpret and apply the statutes to which they relate.
  • Rulings - written for one taxpayer or a small group of individuals to help the taxpayer or group interpret the statutes to which the ruling relates. Rulings are generally written in response to a request for clarification of the tax consequences of a specific set of circumstances. 
  • Orders - written statements of the Secretary, hearing officer or other delegate of the Secretary to implement a decision after a Department hearing.
  • Instructions - written statements or directives of the Secretary or the Secretary’s delegate that aid in the accomplishment of the Secretary’s duties. Instructions do not deal with the merits of any law.

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductable sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
Refund express? Double-check your bank account and routing numbers.
Include your phone number and e-mail address when filing.
Secure your tax records from identity theft.
Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
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