STATE STATUTES & CODES

NEW MEXICO STATUTES AND CODES

Article 1 - Administration, 7-1-1 through 7-1-82.

• Section 7-1-1 - Short title.
• Section 7-1-2 - Applicability.
• Section 7-1-2.1, 7-1-2.2 - Repealed.
• Section 7-1-3 - Definitions.
• Section 7-1-4 - Investigative authority and powers.
• Section 7-1-4.1 - New Mexico taxpayer bill of rights created; purpose.
• Section 7-1-4.2 - New Mexico taxpayer bill of rights.
• Section 7-1-4.3 - New Mexico taxpayer bill of rights; notice to the public.
• Section 7-1-4.4 - Notice of potential eligibility required.
• Section 7-1-5 - Repealed.
• Section 7-1-6 - Receipts; disbursements; funds created.
• Section 7-1-6.1 - Identification of money in tax administration suspense fund; distribution.
• Section 7-1-6.2 - Distribution; small cities assistance fund.
• Section 7-1-6.3 - Repealed.
• Section 7-1-6.4 - Distribution; municipality from gross receipts tax.
• Section 7-1-6.5 - Distribution; small counties assistance fund.
• Section 7-1-6.6 - Distribution; game protection fund.
• Section 7-1-6.7 - Distribution; state aviation fund.
• Section 7-1-6.8 - Distribution; motorboat fuel tax fund.
• Section 7-1-6.9 - Distribution of gasoline taxes to municipalities and counties.
• Section 7-1-6.10 - Distributions; state road fund.
• Section 7-1-6.11 - Distributions of cigarette taxes.
• Section 7-1-6.12 - Transfer; revenues from municipal local option gross receipts taxes.
• Section 7-1-6.13 - Transfer; revenues from county local option gross receipts taxes.
• Section 7-1-6.14 - Repealed.
• Section 7-1-6.15 - Adjustments of distributions or transfers to municipalities or counties.
• Section 7-1-6.16 - County equalization distribution.
• Section 7-1-6.17 - Repealed.
• Section 7-1-6.18 - Distribution; veterans' national cemetery fund. (Delayed repeal - See note.)
• Section 7-1-6.19 - Distribution; county government road fund created.
• Section 7-1-6.20 - Identification of money in extraction taxes suspense fund; distribution.
• Section 7-1-6.21 - Distribution to oil and gas reclamation fund.
• Section 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.
• Section 7-1-6.23 - Distribution to severance tax bonding fund.
• Section 7-1-6.24 - Distribution; substance abuse education fund.
• Section 7-1-6.25 - Distribution of petroleum products loading fee; corrective action fund; local governments road fund.
• Section 7-1-6.26 - County government road fund; distribution.
• Section 7-1-6.27 - Distribution; municipal roads.
• Section 7-1-6.28 - Distribution; municipal arterial program of local governments road fund.
• Section 7-1-6.29 - Money in workers' compensation collections suspense fund; distribution.
• Section 7-1-6.30 - Distribution; retiree health care fund.
• Section 7-1-6.31 - Distributions; enhanced 911 fund; network and database surcharge fund.
• Section 7-1-6.32 - Distribution; solid waste assessment fee.
• Section 7-1-6.33 - Distribution to county-supported medicaid fund.
• Section 7-1-6.34 - Distribution; conservation planting revolving fund.
• Section 7-1-6.35 - Distribution; contributions to state political party.
• Section 7-1-6.36 - Distribution; interstate telecommunications gross receipts tax.
• Section 7-1-6.37 - Repealed.
• Section 7-1-6.38 - Distribution; governmental gross receipts tax.
• Section 7-1-6.39 - Distribution of special fuel excise tax to local governments road fund.
• Section 7-1-6.40 - Distribution; local DWI grant fund; municipalities.
• Section 7-1-6.41 - Administrative fee imposed; appropriation.
• Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax.
• Section 7-1-6.43 - Distribution to legislative retirement fund.
• Section 7-1-6.44 - Distribution; gasoline tax sharing agreement.
• Section 7-1-6.45 - Repealed.
• Section 7-1-6.46 - Distribution to municipalities; offset for food deduction and health care practitioner services deduction.
• Section 7-1-6.47 - Distribution to counties; offset for food deduction and health care practitioner services deduction.
• Section 7-1-6.48 - Distribution; contributions to department of health; amyotrophic lateral sclerosis research.
• Section 7-1-6.49 - Distribution; contributions to the state parks division.
• Section 7-1-6.50 - Distribution; contributions for national guard member and family assistance.
• Section 7-1-6.51 - Distribution; municipal event center surcharge.
• Section 7-1-6.52 - Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale.
• Section 7-1-6.53 - Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax.
• Section 7-1-6.54 - Distributions; tax increment development districts.
• Section 7-1-6.55 - Distribution to municipality equivalent to a portion of compensating tax.
• Section 7-1-6.56 - Distribution; retiree health care fund.
• Section 7-1-6.57 - Distribution adjustment; tax administration suspense fund; credit for receipts of hospitals.
• Section 7-1-6.58 - Distribution; public election fund.
• Section 7-1-6.59 - Distribution; veterans memorial operation, maintenance and improvement.
• Section 7-1-6.60 - Distribution; county business retention gross receipts tax.
• Section 7-1-7 - Repealed.
• Section 7-1-8 - Confidentiality of returns and other information.
• Section 7-1-8.1 - Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.
• Section 7-1-8.2 - Information required to be revealed.
• Section 7-1-8.3 - Information that may be revealed to public.
• Section 7-1-8.4 - Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations.
• Section 7-1-8.5 - Information that may be revealed to national governments or their agencies.
• Section 7-1-8.6 - Information that may be revealed to certain tribal governments.
• Section 7-1-8.7 - Information that may be revealed to other states or multistate administrative bodies.
• Section 7-1-8.8 - Information that may be revealed to other state agencies.
• Section 7-1-8.9 - Information that may be revealed to local governments and their agencies.
• Section 7-1-8.10 - Information that may be revealed to private persons other than the taxpayer.
• Section 7-1-9 - Address of notices and payments; timely mailing constitutes timely filing or making.
• Section 7-1-10 - Records required by statute; taxpayer records; accounting methods; reporting methods; information returns.
• Section 7-1-11 - Inspection of books of taxpayers; credentials.
• Section 7-1-11.1 - Managed audits.
• Section 7-1-11.2 - Required audit notices.
• Section 7-1-12 - Identification of taxpayers.
• Section 7-1-12.1 - Department to designate production unit; index; identification by number or symbol.
• Section 7-1-12.2 - Notice of identification number assigned; operator may request identification number.
• Section 7-1-13 - Taxpayer returns; payment of taxes; extension of time.
• Section 7-1-13.1 - Method of payment of certain taxes due.
• Section 7-1-13.2 - Repealed.
• Section 7-1-13.3 - Repealed.
• Section 7-1-13.4 - Electronic payments; reversals.
• Section 7-1-14 - Secretary may determine where certain gross receipts are to be reported; place of business for construction projects and certain real property sales.
• Section 7-1-15 - Secretary may set tax reporting and payment intervals.
• Section 7-1-15.1 - Secretary may permit or require rounding.
• Section 7-1-15.2 - Agreements; collection of compensating tax.
• Section 7-1-16 - Delinquent taxpayer.
• Section 7-1-17 - Assessment of tax; presumption of correctness.
• Section 7-1-17.1 - Tax liability; spouse or former spouse.
• Section 7-1-18 - Limitation on assessment by department.
• Section 7-1-19 - Limitation of actions.
• Section 7-1-20 - Compromise of taxes; closing agreements.
• Section 7-1-21 - Installment payments of taxes; installment agreements.
• Section 7-1-22 - Exhaustion of administrative remedies.
• Section 7-1-23 - Election of remedies.
• Section 7-1-24 - Administrative hearing; procedure.
• Section 7-1-25 - Appeals from secretary's decision and order.
• Section 7-1-26 - Claim for refund.
• Section 7-1-26.1 - Repealed.
• Section 7-1-27 - Conclusiveness of court order on liability for payment of tax.
• Section 7-1-28 - Authority for abatements of assessments of tax.
• Section 7-1-29 - Authority to make refunds or credits.
• Section 7-1-29.1 - Awarding of costs and fees.
• Section 7-1-29.2 - Credit claims.
• Section 7-1-30 - Collection of penalties and interest.
• Section 7-1-31 - Seizure of property by levy for collection of taxes.
• Section 7-1-32 - Contents of warrant of levy.
• Section 7-1-33 - Successive seizures.
• Section 7-1-34 - Surrender of property subject to levy; penalty.
• Section 7-1-35 - Stay of levy.
• Section 7-1-36 - Property exempt from levy.
• Section 7-1-37 - Assessment as lien.
• Section 7-1-38 - Notice of lien.
• Section 7-1-39 - Release or extinguishment of lien; limitation on actions to enforce lien.
• Section 7-1-40 - Foreclosure of lien.
• Section 7-1-41 - Notice of seizure.
• Section 7-1-42 - Notice of sale.
• Section 7-1-43 - Sale of indivisible property.
• Section 7-1-44 - Requirements of sale.
• Section 7-1-45 - Manner of sale or conversion to money.
• Section 7-1-46 - Minimum prices.
• Section 7-1-47 - Redemption before sale.
• Section 7-1-48 - Documents of title.
• Section 7-1-49 - Legal effect of certificate of sale.
• Section 7-1-50 - Legal effect of deed to real property.
• Section 7-1-51 - Proceeds of levy and sale.
• Section 7-1-52 - Release of levy.
• Section 7-1-53 - Enjoining delinquent taxpayer from continuing in business.
• Section 7-1-54 - Security for payment of tax.
• Section 7-1-55 - Contractor's bond for gross receipts; tax; penalty.
• Section 7-1-56 - Sale of or proceedings against security.
• Section 7-1-57 - Surety bonds.
• Section 7-1-58 - Permanence of tax debt; civil actions to collect tax.
• Section 7-1-59 - Jeopardy assessments.
• Section 7-1-60 - Estoppel against state.
• Section 7-1-61 - Duty of successor in business.
• Section 7-1-62 - Duty of secretary; release of successor.
• Section 7-1-63 - Assessment of tax due; application of payment.
• Section 7-1-64 - Repealed.
• Section 7-1-65 - Reciprocal enforcement of tax judgments.
• Section 7-1-66 - Immunity of property of Indian nations, tribes or pueblos and of the United States.
• Section 7-1-67 - Interest on deficiencies.
• Section 7-1-67.1 - Repealed.
• Section 7-1-68 - Interest on overpayments.
• Section 7-1-69 - Civil penalty for failure to pay tax or file a return.
• Section 7-1-69.1 - Civil penalty for failure to file an information return.
• Section 7-1-70 - Civil penalty for bad checks.
• Section 7-1-71 - Civil penalty for failure to collect and pay over tax.
• Section 7-1-71.1 - Tax return preparers; requirements; penalties.
• Section 7-1-71.2 - Repealed.
• Section 7-1-71.3 - Willful failure to collect and pay over taxes.
• Section 7-1-71.4 - Tax return preparer; electronic filing requirement; penalty.
• Section 7-1-72 - Attempts to evade or defeat tax.
• Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax.
• Section 7-1-73 - Tax fraud.
• Section 7-1-74 - Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.
• Section 7-1-75 - Assault and battery of a department employee.
• Section 7-1-76 - Revealing information concerning taxpayers.
• Section 7-1-77 - Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.
• Section 7-1-78 - Burden of proof in fraud cases.
• Section 7-1-79 - Enforcement officials.
• Section 7-1-80 - Dissolution or withdrawal of corporation.
• Section 7-1-81 - Repealed.
• Section 7-1-82 - Transfer, assignment, sale, lease or renewal of liquor license.

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