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.