New Mexico Administrative Code

A. Neither the 911 emergency surcharge nor the network and database surcharge applies to local exchange access lines provided to an Indian tribe or member thereof on that tribe's territory if imposition of such surcharges is prohibited by federal law. For so long as imposition of…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to all persons providing intrastate telephone services and all customers of local exchange companies.

Section 9-11-6.2 NMSA 1978.

Permanent.

5/15/97, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Telecommunications Access Act.

A. The telecommunications relay service surcharge does not apply to receipts of a telecommunications company from providing intrastate telephone services to an Indian tribe or member thereof on that tribe's territory if imposition of such a surcharge is prohibited by federal law.…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to each employee and each employer in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

4/15/97, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of Section 52-5-19 NMSA 1978.

A. For the period July 1, 1987 through May 19, 1992, and for purposes of the application of the provisions of the Tax Administration Act to the administration and enforcement of the workers' compensation assessments required by Section 52-5-19 NMSA 1978, the noun "assessment" as …

A. Pursuant to the provisions of Section 7-1-17 NMSA 1978, an assessment of the fee imposed by Section 52-5-19 NMSA 1978 shall be effective when the department receives a return from the taxpayer showing a liability for the workers' compensation fee, when the department issues a …

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to each employee and each employer in New Mexico.

Section 9-11-6.2 NMSA 1978.

Permanent.

4/15/97, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of Section 52-5-19 NMSA 1978.

[RESERVED]

A. If any employer who is required by Section 52-5-19 NMSA 1978 to collect the fee imposed by Section 52-5-19 NMSA 1978 on employees from an employee of that employer and pay over that amount to the department fails to do so, the department may assess against the employer the pen…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630.

This part applies to all certified law enforcement officers commissioned as tax fraud enforcement officers by the New Mexico taxation and revenue department's tax fraud investigations division and employees of the taxation and revenue department's tax fraud investigations divisio…

Section 9-11-14 NMSA 1978.

Permanent.

February 29, 2016, unless a later date is cited at the end of a section.

The objective of this part is to provide standards of conduct for commissioned tax fraud enforcement officers of the New Mexico taxation and revenue department's tax fraud investigations division (TFID), as authorized by the provisions of Section 9-11-14 NMSA 1978 of the Taxation…

As used in Section 9-11-14 NMSA 1978 and in this part: A. "Academy" means a law enforcement academy that offers accredited courses and curricula for law enforcement officer certification; B. "Certified firearms instructor" is an individual who is certified by the New Mexico depar…

All employees are expected to adhere to the provisions of this rule and are subject to such disciplinary action for violation of any of these rules as deemed appropriate by their supervisors or the secretary of the department. A. Employees shall obey all: (1) laws of the United S…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

A. A public water supply system must report and pay the water conservation fee due both on water which it produces and on water which it acquires if the water is acquired from a person not a public water supply system who has not reported and paid the fee with respect to that wat…

A. The water conservation fee applies solely to the production of water by a public water supply system. B. Example 1: Z is an individual who owns and lives alone in a single family residence. Water for the residence is supplied by a well. The well is used by no one else. Althoug…

A. The water conservation fee does not apply to water produced by the federal government or any of its agencies or instrumentalities. The federal government is immune from such a fee under provisions of the United States Constitution. The immunity applies regardless of the use to…

A. For the purposes of Section 3.29.13.13 NMAC: (1) "community water system" means a public water supply system which serves at least 15 service connections used by year-round residents or regularly serves at least 25 year-round residents; (2) "noncommunity water system" means an…

This part applies to every person operating a public water supply system.

Section 9-11-6.2 NMSA 1978.

Permanent.

4/15/97, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Environmental Improvement Act.

A. For so long as the definition of "public water supply system" in Section 20.7.1.103 NMAC is consistent with the definition in Section 74-1-13 NMSA 1978, a person who is considered to be an operator of a "public water supply system" for purposes of Section 20.7.1.103 NMAC is an…

A public water supply system which does not produce water and therefore owes no water conservation fee is not required to file returns for the water conservation fee.

A. When water is extracted from any surface or subsurface source by or for a public water supply system, that water is produced for purposes of the water conservation fee. A public water supply system produces water when another person, not a public water supply system, extracts …

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

This part applies to all persons, their agents and representatives subject to the gaming tax.

Section 9-11-6.2 NMSA 1978.

Permanent.