General Information

Table Of Effective Interest Rates

Taxation & Revenue Rulings

Public Decisions and Orders

New Mexico Statutes

New Mexico Published Regulations

Legislative Summary

Tax Research and Statistics

Free Publications

Agreements:

      Tribal Cooperative Agreements

      U.S. Government Agreements – Type 15 NTTCs

Publication and Regulation Book Request Form
(PDF Format - Requires Adobe Acrobat Reader)

Gross Receipts and Compensating Tax

General Information:

Gross Receipts Tax Due - Date Calendar

Local Government Gross Receipts Tax Distribution

Gross Receipt Tax Rates 

Enactment Dates of Local Option Taxes

FYIs:

FYI-102 Information for New Businesses

FYI-103 Gross Receipts Tax Information for Non-Profit Organizations

FYI-104 New Mexico Withholding Tax - Effective January 1, 2009 Revised March 2, 2009

FYI-105 Gross Receipts & Compensating Taxes An Overview

FYI-106 Claiming Tax Credits For CRS Taxes & Business-Related Income (PDF Version)

FYI-200 Your Business Location and the Appropriate Tax Rate

FYI-201 Gross Receipts Tax and Certain Foods

FYI-202 Gross Receipts Tax and Health Care Services

FYI-203 Gross ReceiptsTax Holiday | Tax Holiday List

FYI-204 Nontaxable Transaction Certificates (NTTC's)

FYI-210 Gross Receipts Tax Information for the Printing Industry

FYI-215 C-SPAN Tape Match Program  

FYI-220 Gross Receipts Tax Information for the Entertainment Industry

FYI-225 Short-Term Leased Vehicles

FYI-230 Compensating Tax

FYI-235 Manufactured Home Title Clearance

FYI-240 Transactions with Government Agencies

FYI-245 Withholding on Gambling Winnings

FYI-270 Information on Research and Development

FYI-280 Sales to Qualified Film Production Companies

FYI-290 Gross Receipts Tax Information for the Transportation Industry

FYI-295 Wheeling of Electricity

FYI-403 Interstate Telecommunications

FYI-C120 County Gross Receipts Tax Programs

FYI-M121 Municipal Gross Receipts Tax Programs

Bulletins:

B-100.15 Hurricane Relief

B-100.20 Hurricane Ike/Gustav Relief

B-200.6 Changes in Filing for Direct Satellite Broadcasting Companies

B-200.8 Multi-Level Marketing Sales of Property or Services - The Imposition of the GrossReceipts Tax

B-200.9 Change in Form of Business and Change in Ownership - Usage of NTTCs

B-200.11 Business Location and Tax Rate Used in the Real Estate Industry

B-200.12 The Taxation of Prepaid Telephone Cards

B-200.14 Taxation and Revenue Department Relaxes Categories For Nontaxable Transaction Certificates

B-200.18 Tax Holiday Item List

B-200.19 Nontaxable Transaction Certificates (NTTC) Services Now Available Online

B-200.20 The New Tri-Agency Reporting System

B-200.21 Palace of the Governors’ “Under the Portal Vendor Program”

B-200.22 Federally-Funded Digital Converter Program Coupons

B-200.23 Important Federal Changes Affecting Direct Deposits and Electronic Checks

B-400.1 Food and Medical Double Penalty

Brochures:

     #3 -   What is Gross Receipts Tax?
     #4 -   501(c)(3) Nonprofit Groups & New Mexico's Gross Receipts Tax
     #5 -   Employee or Independent Contractor    
     #8 -   CRS Internet Filing  
      #12 -  New Mexico's Gross Receipts Tax - Day Care Providers

CRS-1 Filers Kits:

CRS-1 Filers Kit January - June 2010

CRS-1 Filers Kit July - December 2009

Prior Year CRS-1 Filers Kits

WithholdingTax

General Information:

For Employees Concerning New Mexico Withholding Tax

Oil and Gas Proceeds Withholdng Tax Act

Withholding Tax Rates

FYIs:

FYI-104 New Mexico Withholding Tax - Effective January 1, 2009 Revised March 2, 2009

FYI-106 Claiming Tax Credits For CRS Taxes & Business-Related Income (PDF Version)

FYI-107 Individual Withholding Guide

FYI-330 Information Returns and Magnetic Media Filing 2009

Bulletins:

B-200.13 Oil and Gas Proceeds Withholding Tax Bulletin

Personal Income Tax

Personal Income Tax Forms

Individual Income Tax Rates For 2005 Through 2008 Tax Years

FYIs:

FYI-101 Information for New Residents

FYI-106 Claiming Tax Credits For CRS Taxes & Business-Related Income (PDF Version)  

FYI-310 Divorce and Your New Mexico Income Tax

FYI-311 Military Extensions for New Mexico Personal Income Tax

FYI-320 Personal Income Tax Estimated Payments

FYI-330 Information Returns and Magnetic Media Filing 2009

FYI-360 Income Allocation for Specific Employees for Calendar Year 2007 (PDF Version) (Application) (Notice)

Bulletins:

B-100.15 Hurricane Relief

B-100.20 Hurricane Ike and Gustav Relief

B-300.3 New Mexico Exempts 100(+)-Year-Olds From Personal Income Tax

B-300.5 Residency and Personal Income Tax Bulletin

B-300.6 New Medical Tax Breaks For Seniors

B-300.8 National Guard Income Tax Exemption

B-300.9 B-300 9 PIT E-File Mandate

Brochures:

#1 - Tax Information for New Mexico's Senior Citizens
#2 - Tax Information for New Mexico's Low-Income Filers
#6 -  New Mexico Income Tax and Your Education Trust (529) Plan
#7 -  PIT Internet Filing
#9 -  Nonresidents and New Mexico's Income Tax
#10 -  The 185-Day Presence Law & New Mexico's Income Tax
#11 -  New Mexico's Income Tax - Child Day Care Credit

Corporate Income Tax

FYI-106 Claiming Tax Credits For CRS Taxes & Business-Related Income (PDF Version)

FYI-350 Corporate Income Tax and Corporate Franchise Tax

Bulletins:

B-300.12 CIT Estimated Payment Notice

B-300.13 First Quarterly Payment for New Mexico Corporations due April 15, 2009

Tax Administration

FYIs:

FYI-330 Information Returns and Magnetic Media Filing 2009

FYI-400 Tax Audits and Protest Procedures - Your Rights as a Taxpayer

FYI-401 Special Payment Methods

FYI-402 Taxpayer Remedies

FYI-404 Managed Audits for Taxpayers (PDF Version)

FYI-405 Taxpayer Bill of Rights (PDF Version)

FYI-406, Your Rights Under the Tax Laws(PDF Version)

Bulletins:

B-400.1 Food and Medical Double Penalty

B-400.2 Legislature Enacts Lower Interest Rates and Higher Maximum Late Penalties  |  Interest Rate Table |

Other Tax and Fee Programs

General Information:

Workers' Compensation Assessment Fee

New Mexico Workers' Compensation Administration Website

2008 Gasoline Distributors and Special Fuels Suppliers

FYIs:

FYI-403 Interstate Telecommunications

Bulletins:

B-500.3 Railroad Car Company Tax Act; Change in Tax Rate

B-500.7 Unclaimed Property - Background, History and Purpose

B-500.16 Liquor Excise Tax - Sales on Indian Land

B-500.18 Reduction in Liquor Excise Tax Rate on Microbrewed Beer

B-500.20 Wireless Enhanced 911 Fund Act

B-500.21 Cigarette Tax Act Amended

B-500.24 Petroleum Products Loading Fee

B-500.23 Gaming Tax Cut for Nonprofits

B-500.26 Clear Diesel Fuel Refund

B-500.27 Cigarette Tax Increase

B-500-29 Fuel Tax Reporting Changes

B-500.30 Importing Fuel From Racks in Texas

B-500.31 2006 Legislative Changes to the Cigarette Tax Act

B-500.33 2007 Legislative Changes to the Cigarette Tax Act

B-500.34 2009 Bingo and Raffle Tax

Tax Practitioners

B-300 9 PIT E-File Mandate

2008 Form PIT-8453  (Requires Adobe Acrobat)

2007 Form PIT-8453  (Requires Adobe Acrobat)

2006 Form PIT-8453  (Requires Adobe Acrobat)

General Specifications for the Reproduction of NM State Tax Forms

2009 Tax Preparer's Guide for Personal Income Tax Returns

2008 Fed/State Electronic Filing Guide for Personal Income Tax Returns ( Word)

2008 Fed/State NM Approved Software Developers

2008 New Mexico Form Vendor List

Motor Vehicle Division Publications

Driver License Manual |HTML|  |PDF| |Word|

Driver License Manual - Spanish Version   |HTML| |PDF| |Word|

Acceptable Identification Document List

Alternative Identification Card

Driving While Intoxicated

Albuquerque/Bernalillo County Vehicle Pollution Management Program

New Mexico Graduated Licensing Law Questions and Answers

International Registration Plan (IRP) Manual |  Requisitos para obtener un Plan de Registro Internacional (IRP, sus siglas en inglés)

International Fuel Tax Agreement (IFTA) Manual |  Manual del Acuerdo Internacional del Impuesto sobre Combustible, (IFTA siglas en inglés)

Oil & Gas Publications

General Information:

Well Workover Incentive Severance Tax Rate

Oil and Gas Proceeds Withholdng Tax Act

Bulletins:  

B-200.13 Oil and Gas Proceeds Withholding Tax Bulletin