Chapter 7 — Chapter 7

counties. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to ten and thirty-eight hundredths percent of the net receipts attributable to the taxes, exclusive…

In any proceeding pursuant to the provisions of the Tax Administration Act, the department shall be estopped from obtaining or withholding the relief requested if it is shown by the party adverse to the department that the party's action or inaction complained of was in accordanc…

A. As used in Sections 7-1-61 through 7-1-63 NMSA 1978, "tax" means the amount of tax due, including penalties and interest, imposed by provisions of the taxes or tax acts set forth in Subsections A and B of Section 7-1-2 NMSA 1978, except the Income Tax Act. B. The tangible and …

A. Within thirty days after receiving from the successor a written request for a certificate, or within thirty days from the date the former owner's records are made available for audit, whichever period expires the later, but in any event not later than sixty days after receivin…

A. If, after any business is transferred to a successor, any tax from operating the business for which the former owner is liable remains due, the successor shall pay the amount due within thirty days. If the successor fails to pay within thirty days of the date notice provided f…

ANNOTATIONS Repeals. — Laws 1997, ch. 67, § 10 repealed 7-1-64 NMSA 1978, as enacted by Laws 1965, ch. 248, § 65, relating to failure to withhold, effective July 1, 1997. For provisions of former section, see the 1996 NMSA 1978 on NMOneSource.com.

A. The courts of the state shall recognize and enforce the tax judgments of other jurisdictions to the same extent to which the courts of the other jurisdictions would recognize and enforce similar tax judgments of this state or its political subdivisions, agencies or instrumenta…

and of the United States. Liens will attach or levy may be made by terms of any provision of the Tax Administration Act to or on property belonging to the United States of America or to an Indian nation, tribe or pueblo or to any Indian only to the extent allowed by law. History:…

A. If a tax imposed is not paid on or before the day on which it becomes due, interest shall be paid to the state on that amount from the first day following the day on which the tax becomes due, without regard to any extension of time or installment agreement, until it is paid, …

ANNOTATIONS Repeals. — Laws 1993, ch. 5, § 11, repealed 7-1-67.1 NMSA 1978, as enacted by Laws 1982, ch. 18, § 25, relating to the effective date of the increase in the interest rate pursuant to § 7-1-67 NMSA 1978, effective July 1, 1993. For provisions of former section, see the…

A. As provided in this section, interest shall be allowed and paid on the amount of tax overpaid by a person that is subsequently refunded or credited to that person. B. Interest on overpayments of tax shall accrue and be paid at the underpayment rate established pursuant to Sect…

A. Except as provided in Subsection C of this section, in the case of failure due to negligence or disregard of department rules and regulations, but without intent to evade or defeat a tax, to pay when due the amount of tax required to be paid, to pay in accordance with the prov…

A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty of fifty dollars ($50.…

In the case of a taxpayer that deducts gross receipts pursuant to Section 7-9-92 or 7-9-93 NMSA 1978 instead of deducting or exempting gross receipts pursuant to another applicable provision of the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] as requir…

ANNOTATIONS Repeals. — Laws 1992, ch. 55, § 18 repealed 7-1-7 NMSA 1978, as enacted by Laws 1969, ch. 147, § 2, relating to distribution in lieu of municipal sales tax and pledges of municipal sales tax, effective July 1, 1992. For provisions of former section, see the 1991 NMSA …

If any payment required to be made by provision of the Tax Administration Act is attempted to be made by check that is not paid upon presentment, such dishonor is presumptive of negligence. The penalty shall never be less than ten dollars ($10.00). This penalty is in addition to …

If any person required to collect and pay over any tax fails, neglects or refuses to collect such tax or to account for and pay over such tax, he shall either pay the amount of tax himself or he shall pay a penalty equal to the total amount of the tax not collected or not account…

A. The secretary may require by regulation any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax to sign such return or claim for refund. B. The secretary may require by regulation any tax return preparer with respect to a…

History: Laws 2004, ch. 116, § 3; 2007, ch. 45, § 14.

A. A person who is required to collect, account for and pay over a tax imposed by the state and who willfully, with the intent to defraud, fails to collect or truthfully account for and pay over the tax due to the state is guilty of a felony, and upon conviction thereof, shall be…

A. In taxable years beginning on or after January 1, 2008, a tax return preparer who prepares over twenty-five personal income tax returns for a taxable year shall ensure that each return is submitted to the department by a department-approved electronic media, unless a person fo…

Any person who willfully attempts to evade or defeat any tax or the payment thereof is, in addition to other penalties provided by law, guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars (…

tax. Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded. History: Laws 1…

A. A person is guilty of tax fraud if the person: (1) willfully makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is true and correct as to every material matter and that the person does not believe it to be…

interfere with administration of revenue laws. Whoever forcibly, or by bribe, threat or other corrupt practice obstructs or impedes or attempts to obstruct or impede the due administration of the provisions of the Tax Administration Act shall, upon conviction thereof, be fined no…

Whoever assaults and batters or attempts to assault and batter an employee of the department acting within the scope of his employment shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) or be imprisoned for …

A person who reveals to another person any return or return information that is prohibited from being revealed pursuant to Section 7-1-8 NMSA 1978 or who uses a return or return information for any purpose that is not authorized by Sections 7-1-8 through 7-1-8.11 NMSA 1978 is gui…

Sunday or legal holiday. When by any provision of the Tax Administration Act the last day for performing any act falls on Saturday, Sunday or a legal state or national holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day whi…

In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state. History: 1953 Comp., § 72-13-90, enacted by Laws 1965, ch. 248, § 81; 1979, ch. 144, § 63; 20…

Every individual to whom the secretary delegates the function of enforcing any of the provisions of the Tax Administration Act: A. shall be furnished with credentials identifying the secretary's delegate; and B. may request the assistance of any sheriff or deputy sheriff or of th…

A. It is unlawful for any person other than the taxpayer to reveal to any other person the taxpayer's return or return information, except as provided in Sections 7-1-8.1 through 7-1-8.11 NMSA 1978. B. A return or return information revealed under Sections 7-1-8.1 through 7-1-8.1…

department, a taxpayer or the taxpayer's representative. An employee of the department may reveal a return or return information: A. to another employee of the department whose official duties require the return or return information; and B. to the taxpayer or to the taxpayer's a…

than the taxpayer. An employee of the department may reveal to: A. a transferee, assignee, buyer or lessor of a liquor license, the amount and basis of an unpaid assessment of tax for which the transferor, assignor, seller or lessee is liable; B. a purchaser of a business as prov…

district. A. An employee of the department may reveal to the officials and employees of a water and sanitation district of this state that has in effect a water and sanitation gross receipts tax imposed by the water and sanitation district upon its request for a period specified …

A. The department shall: (1) furnish returns and return information required by a provision of the Tax Administration Act to be made available to the public by the department; (2) answer all inquiries concerning whether a person is or is not a registered taxpayer for tax programs…

An employee of the department may reveal: A. information obtained through the administration of a law not subject to administration and enforcement under the provisions of the Tax Administration Act to the extent that revealing that information is not otherwise prohibited by law;…

respect to judicial proceedings or investigations and to administrative hearings office. An employee of the department may reveal to: A. a district court, an appellate court or a federal court, a return or return information: (1) in response to an order thereof in an action relat…

or their agencies. An employee of the department may reveal return information to: A. a representative of the secretary of the treasury or the secretary's delegate pursuant to the terms of a reciprocal agreement entered into with the federal government for exchange of the informa…

governments. An employee of the department may reveal return information to authorized representatives of an Indian nation, tribe or pueblo, the territory of which is located wholly or partially within New Mexico, pursuant to the terms of a written reciprocal agreement entered in…

multistate administrative bodies. An employee of the department may reveal return information to: A. an authorized representative of another state or an authorized representative of a local government of another state who is charged under the laws of that state with the responsib…

legislative agencies. An employee of the department may reveal confidential return information to the following agencies; provided that a person who receives the information on behalf of the agency shall be subject to the penalties in Section 7-1-76 NMSA 1978 if the person fails …

their agencies. A. An employee of the department may reveal to: (1) the officials or employees of a municipality of this state authorized in a written request by the municipality for a period specified in the request within the twelve months preceding the request; provided that t…

The secretary of state shall not issue any certificate of dissolution to any taxpayer or allow any corporate taxpayer to withdraw from the state until: A. the taxpayer files with the secretary of state a certificate signed by the secretary of taxation and revenue or the secretary…

ANNOTATIONS Repeals. — Laws 1979, ch. 144, § 67, repealed 7-1-81 NMSA 1978, as enacted by Laws 1971, ch. 276, § 13, relating to bar of actions for tort against bureau employees and limited liability of bureau.

license. A. The director of the alcoholic beverage control division of the regulation and licensing department shall not allow the transfer, assignment, lease or sale of any liquor license pursuant to the provisions of the Liquor Control Act [60-3A-1 NMSA 1978] until the director…

period. A. An out-of-state business that conducts operations within the state for purposes of performing disaster- or emergency-related work in response to a declared state disaster or emergency during the disaster response period shall not be considered to have established a lev…

A. No later than November 15 of each year, the secretary shall compile and present a tax expenditure budget to the governor, the revenue stabilization and tax policy committee and the legislative finance committee and post the tax expenditure budget to the department's website. B…

timely filing or making. A. Any notice required or authorized by the Tax Administration Act to be given by mail is effective if mailed or served by the secretary or the secretary's delegate to the taxpayer or person at the last address shown on his registration certificate or oth…

ANNOTATIONS Repeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-1 NMSA 1978, as enacted by Laws 1988, ch. 126, § 1, relating to the short title of the Project Mainstream Employment Tax Credit Act, effective July 1, 1990.

ANNOTATIONS Repeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-2 NMSA 1978, as enacted by Laws 1988, ch. 126, § 2, relating to the purpose of the act, effective July 1, 1990.