New Mexico § 7-1-12 - Identification of taxpayers
Full text of New Mexico New Mexico Statutes Annotated § 7-1-12 — Identification of taxpayers, with citation guidance and answers to common questions.
§ 7-1-12. Identification of taxpayers
A. The secretary by regulation shall establish a system for the registration and identification
of taxpayers and shall require taxpayers to comply therewith. B. The registration system shall be devised so as to facilitate the exchange of information
with other states and the United States and to aid in statistical computations. C. The secretary by regulation also shall provide for a system for the registration
and identification of purchasers or lessees who, by reason of their status or the
nature of their use of property or service purchased or leased, are ordinarily entitled
to make nontaxable purchases or leases of some kinds of property or service and may
require such purchasers or lessees to comply therewith. D. Any document, issued by the department under authority of this section, which is
required to be posted on the business premises of the taxpayer shall contain a brief
reference to the requirements of Section 7-1-61 NMSA 1978 .
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-12
What does New Mexico Statutes Annotated § 7-1-12 cover?
Section 7-1-12 ("Identification of taxpayers") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-12?
A common citation format is "New Mexico Statutes Annotated § 7-1-12" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.