New Mexico Taxation & Revenue Department
Published Regulations
(All Documents are in PDF Format)
The files below contain copies of published regulations that pertain to the tax
programs administered by the New Mexico Taxation and Revenue Department. The
Taxation and Revenue Department has compiled these files in a format to assist
in the administration of the various state tax programs. Official copies of
filed regulations can be obtained from the New Mexico Commission of Public
Records. You may visit that agency's web site at www.nmcpr.state.nm.us/nmac.