New Mexico Code — 7
Browse 174 sections in division 7 of the New Mexico code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 7-1-1. Short title
- § 7-1-2. Applicability
- § 7-1-3. Definitions
- § 7-1-4. Investigative authority and powers
- § 7-1-4.1. New Mexico taxpayer bill of rights created; purpose
- § 7-1-4.2. New Mexico taxpayer bill of rights
- § 7-1-4.3. New Mexico taxpayer bill of rights; notice to the public
- § 7-1-4.4. Notice of potential eligibility required
- § 7-1-6. Receipts; disbursements; funds created
- § 7-1-6.1. Identification of money in tax administration suspense fund; distribution
- § 7-1-6.2. Distribution; small cities assistance fund
- § 7-1-6.4. Distribution; municipality from gross receipts tax
- § 7-1-6.5. Distribution; small counties assistance fund
- § 7-1-6.6. Distribution; game protection fund
- § 7-1-6.7. Distributions; state aviation fund
- § 7-1-6.8. Distribution; motorboat fuel tax fund
- § 7-1-6.9. Distribution of gasoline taxes to municipalities and counties
- § 7-1-6.10. Distributions; state road fund
- § 7-1-6.11. Distributions of cigarette taxes
- § 7-1-6.12. Transfer; revenues from municipal local option gross receipts and compensating taxes
- § 7-1-6.13. Transfer; revenues from county local option gross receipts and compensating taxes
- § 7-1-6.15. Adjustments of distributions or transfers to municipalities or counties
- § 7-1-6.16. County equalization distribution
- § 7-1-6.18. Distribution; veterans' state cemetery fund
- § 7-1-6.19. Distribution; county government road fund created
- § 7-1-6.20. Identification of money in extraction taxes suspense fund; distribution
- § 7-1-6.21. Distribution to oil and gas reclamation fund
- § 7-1-6.22. Distributions to oil and gas production tax fund, oil and gas equipment tax fund and copper production tax fund; creation of funds
- § 7-1-6.23. Distribution to severance tax bonding fund
- § 7-1-6.24. Distribution; substance abuse education fund
- § 7-1-6.25. Distribution of petroleum products loading fee; corrective action fund; local governments road fund
- § 7-1-6.26. County government road fund; distribution
- § 7-1-6.27. Distribution; municipal roads
- § 7-1-6.28. Distribution; municipal arterial program of local governments road fund
- § 7-1-6.29. Money in workers' compensation collections suspense fund; distribution
- § 7-1-6.30. Distribution; retiree health care fund
- § 7-1-6.31. Distributions; enhanced 911 fund; network and database surcharge fund
- § 7-1-6.32. Distribution; solid waste assessment fee
- § 7-1-6.33. Distribution to county-supported medicaid fund
- § 7-1-6.34. Distribution; conservation planting revolving fund
- § 7-1-6.35. Distribution; contributions to state political party
- § 7-1-6.36. Distribution; interstate telecommunications gross receipts tax
- § 7-1-6.38. Distribution; governmental gross receipts tax
- § 7-1-6.39. Distribution of special fuel excise tax to local governments road fund
- § 7-1-6.40. Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund
- § 7-1-6.41. Administrative fee imposed; appropriation
- § 7-1-6.42. Distribution; state building bonding fund; gross receipts tax
- § 7-1-6.43. Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund
- § 7-1-6.44. Distribution; gasoline tax sharing agreement
- § 7-1-6.46. Distribution to municipalities; offset for food deduction and health care practitioner services deduction
- § 7-1-6.47. Distribution to counties; offset for food deduction and health care practitioner services deduction
- § 7-1-6.48. Distribution; contributions to department of health; amyotrophic lateral sclerosis research
- § 7-1-6.49. Distribution; contributions to the state parks division
- § 7-1-6.50. Distribution; contributions for national guard member and family assistance
- § 7-1-6.51. Distribution; municipal event center surcharge
- § 7-1-6.52. Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale
- § 7-1-6.53. Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax
- § 7-1-6.54. Distributions; tax increment development districts
- § 7-1-6.58. Distribution; public election fund
- § 7-1-6.59. Distribution; Vietnam veterans memorial operation, maintenance and improvement
- § 7-1-6.60. Distribution; county business retention gross receipts tax
- § 7-1-6.61. Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund
- § 7-1-6.62. Distribution; premium tax
- § 7-1-6.63. Distribution; health care quality surcharge; health care facility fund; disability health care facility fund
- § 7-1-6.66. Distribution; offset for food and beverage establishments deduction
- § 7-1-6.67. Distribution; Local Economic Development Act fund
- § 7-1-6.68. Distribution; cannabis excise tax; municipalities and counties
- § 7-1-6.69. Distribution; health insurance premium surtax; health care affordability fund
- § 7-1-6.70. Distribution; land grant-merced assistance fund
- § 7-1-6.71. Distribution; metropolitan redevelopment fund
- § 7-1-8. Confidentiality of returns and other information
- § 7-1-8.1. Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative
- § 7-1-8.2. Information required to be revealed
- § 7-1-8.3. Information that may be revealed to public
- § 7-1-8.4. Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations and to administrative hearings office
- § 7-1-8.5. Information that may be revealed to national governments or their agencies
- § 7-1-8.6. Information that may be revealed to certain tribal governments
- § 7-1-8.7. Information that may be revealed to other states or multistate administrative bodies
- § 7-1-8.8. Information that may be revealed to other state and legislative agencies
- § 7-1-8.9. Information that may be revealed to local governments and their agencies
- § 7-1-8.10. Information that may be revealed to private persons other than the taxpayer
- § 7-1-8.11. Information that may be revealed to a water and sanitation district
- § 7-1-9. Address of notices and payments; timely mailing constitutes timely filing or making
- § 7-1-10. Records required by statute; taxpayer records; accounting methods; reporting methods; information returns
- § 7-1-11. Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials
- § 7-1-11.1. Managed audits
- § 7-1-11.2. Required audit notices
- § 7-1-12. Identification of taxpayers
- § 7-1-12.1. Department to designate production unit; index; identification by number or symbol
- § 7-1-12.2. Notice of identification number assigned; operator may request identification number
- § 7-1-13. Taxpayer returns; payment of taxes; extension of time
- § 7-1-13.1. Method of payment of certain taxes due
- § 7-1-13.4. Electronic payments; reversals
- § 7-1-14. Reporting location instructions for purposes of reporting gross receipts and use; location-code database and location-rate database
- § 7-1-15. Secretary may set tax reporting and payment intervals
- § 7-1-15.1. Secretary may permit or require rounding
- § 7-1-15.2. Agreements; collection of compensating tax
- § 7-1-16. Delinquent taxpayer
- § 7-1-17. Assessment of tax; presumption of correctness
- § 7-1-17.1. Tax liability; spouse or former spouse
- § 7-1-18. Limitation on assessment by department
- § 7-1-19. Limitation of actions
- § 7-1-20. Compromise of taxes; closing agreements
- § 7-1-21. Installment payments of taxes; installment agreements
- § 7-1-21.1. Special agreements; alternative gross receipts taxpayer
- § 7-1-22. Exhaustion of administrative remedies
- § 7-1-23. Disputing liabilities; election of remedies
- § 7-1-24. Disputing liabilities; administrative protest
- § 7-1-25. Appeals from hearing officer’s decision and order
- § 7-1-26. Disputing liabilities; claim for credit, rebate or refund
- § 7-1-27. Conclusiveness of court order on liability for payment of tax
- § 7-1-28. Authority for abatements of assessments of tax
- § 7-1-29. Authority to make refunds or credits
- § 7-1-29.1. Awarding of costs and fees
- § 7-1-29.2. Credit claims
- § 7-1-30. Collection of penalties and interest
- § 7-1-31. Seizure of property by levy for collection of taxes
- § 7-1-32. Contents of warrant of levy
- § 7-1-33. Successive seizures
- § 7-1-34. Surrender of property subject to levy; penalty
- § 7-1-35. Stay of levy
- § 7-1-36. Property exempt from levy
- § 7-1-37. Assessment as lien
- § 7-1-38. Notice of lien
- § 7-1-39. Release or extinguishment of lien; limitation on actions to enforce lien
- § 7-1-40. Foreclosure of lien
- § 7-1-41. Notice of seizure
- § 7-1-42. Notice of sale
- § 7-1-43. Sale of indivisible property
- § 7-1-44. Requirements of sale
- § 7-1-45. Manner of sale or conversion to money
- § 7-1-46. Minimum prices
- § 7-1-47. Redemption before sale
- § 7-1-48. Documents of title
- § 7-1-49. Legal effect of certificate of sale
- § 7-1-50. Legal effect of deed to real property
- § 7-1-51. Proceeds of levy and sale
- § 7-1-52. Release of levy
- § 7-1-53. Enjoining delinquent taxpayer from continuing in business
- § 7-1-54. Security for payment of tax
- § 7-1-55. Contractor's bond for gross receipts; tax; penalty
- § 7-1-56. Sale of or proceedings against security
- § 7-1-57. Surety bonds
- § 7-1-58. Permanence of tax debt; civil actions to collect tax
- § 7-1-59. Jeopardy assessments
- § 7-1-60. Estoppel against state
- § 7-1-61. Duty of successor in business
- § 7-1-62. Duty of secretary; release of successor
- § 7-1-63. Assessment of tax due; application of payment
- § 7-1-65. Reciprocal enforcement of tax judgments
- § 7-1-66. Immunity of property of Indian nations, tribes or pueblos and of the United States
- § 7-1-67. Interest on deficiencies
- § 7-1-68. Interest on overpayments
- § 7-1-69. Civil penalty for failure to pay tax or file a return
- § 7-1-69.1. Civil penalty for failure to file an information return
- § 7-1-69.2. Civil penalty for failure to correctly file certain deductions
- § 7-1-70. Civil penalty for bad checks
- § 7-1-71. Civil penalty for failure to collect and pay over tax
- § 7-1-71.1. Tax return preparers; requirements; penalties
- § 7-1-71.3. Willful failure to collect and pay over taxes
- § 7-1-71.4. Tax return preparer; electronic filing requirement; penalty
- § 7-1-72. Attempts to evade or defeat tax
- § 7-1-72.1. Civil penalty; willful attempt to cause evasion of another's tax
- § 7-1-73. Tax fraud
- § 7-1-74. Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws
- § 7-1-75. Assault and battery of a department employee
- § 7-1-76. Revealing information concerning taxpayers
- § 7-1-77. Timeliness when last day for performance falls on Saturday, Sunday or legal holiday
- § 7-1-78. Burden of proof in fraud cases
- § 7-1-79. Enforcement officials
- § 7-1-80. Dissolution or withdrawal of corporation
- § 7-1-82. Transfer, assignment, sale, lease or renewal of liquor license
- § 7-1-83. Business and employee status during disaster response period
- § 7-1-84. Tax expenditure budget