New Mexico

Taxation & Revenue Department

Publications * Forms * Instruction

General Information

Taxation & Revenue Rulings

Public Decisions and Orders

New Mexico Regulations

1997 Legislative Summary

1998 Legislative Summary

1999 Legislative Summary

2000 Legislative Summary

Information for New Residents (FYI-101)

Information for New Businesses (FYI-102)

Regulation & Publication Request Form (PDF format - requires Adobe Acrobat Reader)

Taxation and Revenue Bill Proposal Drafts

Gross Receipts and Compensating Tax

Local Government Gross Receipts Tax Distribution

Gross Receipts & Compensating Taxes An Overview (FYI-105)

Information for New Businesses (FYI-102)

Gross Receipts Tax Rate Schedule 1/1/2000 to 6/30/2000

Gross Receipts Tax Rate Schedule 7/1/2000 to 12/31/2000

Gross Receipts Tax Rate Schedule 1/1/2001 to 6/30/2001

Gross Receipts Tax Information for the Entertainment Industry (FYI-220)

Gross Receipts Tax Information for the Printing Industry (FYI-210)

Gross Receipts Tax Information for the Transportation Industry (FYI-290)

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

Your Business Location and the Appropriate Tax Rate (FYI-200)

Sales to Governmental Agencies (FYI-240)

Sales to Qualified Film Production Companies (FYI-280)

Interstate Telecommunications (FYI-403)

Changes in Filing for Direct Satellite Broadcasting Companies

Information on Research and Development (FYI-270)

Multi-Level Marketing Sales of Property or Services - The Imposition of the Gross Receipts Tax

Withholding on Gambling Winnings (FYI-245)

Business Location and Tax Rate Used in the Real Estate Industry

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

C-SPAN Tape Match Program (FYI-215)

Wheeling of Electricity (FYI-295)

The Taxation of Prepaid Telephone Cards

Short-Term Leased Vehicles (FYI-225)

Compensating Tax (FYI-230)

Manufactured Home Title Clearance (FYI-235)

Indian-Related Business Transactions (FYI-250)

Withholding Tax

2001 Withholding Tax Tables

2000 Withholding Tax Tables

New Mexico State Wage Withholding Tables:  Percentage Method - 2001 | Tables and Instructions |

New Mexico State Wage Withholding Tables: Percentage Method - 2000 | Tables and Instructions |

Withholding on Gambling Winnings

Personal Income Tax

Tax Forms

Information for New Residents (FYI-101)

Divorce and Your New Mexico Income Tax (FYI-310)

Withholding on Gambling Winnings

Personal Income Tax Estimated Payments (FYI-320)

Handbook for Electronic Filing of 2000 Personal Income Tax Returns
               (Also available in WORD and PDF)

Information Returns & Magnetic Media Filing for 2000 (FYI-330)

Corporate Income Tax

Corporate Income Tax and Corporate Franchise Tax (FYI-350)

Tax Administration

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

Taxpayer Remedies (FYI-402)

Special Payment Methods (FYI-401)

Other Tax and Fee Programs

Unclaimed Property - Background, History and Purpose

Gasoline Distributors and Special Fuels Suppliers

Railroad Car Company Tax Act; Change in Tax Rate

Liquor Excise Tax - Sales on Indian Land