Article 1 - ADMINISTRATION

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Section 7-1-2.1, 7-1-2.2 - [Repealed]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Section 7-1-5 - [Repealed]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Section 7-1-6.3 - [Repealed]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 - Distributions; 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 - [Effective Until 1/1/2025] Transfer; revenues from municipal local option gross receipts and compensating taxes
Section 7-1-6.12 - [Effective 1/1/2025] [Effective Until 7/1/2025] Transfer; revenues from municipal local option gross receipts and compensating taxes
Section 7-1-6.12 - [Effective 7/1/2025] Transfer; revenues from municipal local option gross receipts and compensating taxes
Section 7-1-6.13 - [Effective Until 1/1/2025] Transfer; revenues from county local option gross receipts and compensating taxes
Section 7-1-6.13 - [Effective 1/1/2025] [Effective Until 7/1/2025] Transfer; revenues from county local option gross receipts and compensating taxes
Section 7-1-6.13 - [Effective 7/1/2025] Transfer-revenues from county local option gross receipts and compensating 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Section 7-1-6.14 - [Repealed]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Section 7-1-6.17 - [Repealed]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' state cemetery fund
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 - [Effective Until 7/1/2025] Distribution; solid waste assessment fee
Section 7-1-6.32 - [Effective 7/1/2025] 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 of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund
Section 7-1-6.41 - [Effective Until 7/1/2025] Administrative fee imposed; appropriation
Section 7-1-6.41 - [Effective 7/1/2025] [Repealed Effective 7/1/2028] Administrative fee imposed
Section 7-1-6.42 - [Effective on contingency - see note] Distribution; state building bonding fund; gross receipts tax (§ 7-1-6.42)
Section 7-1-6.43 - Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; 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 - [Effective Until 7/1/2025] Distributions; tax increment development districts
Section 7-1-6.54 - [Effective 7/1/2025] Distributions-tax increment development districts-administrative fee
Section 7-1-6.55 - [Repealed]
Section 7-1-6.56 - [Repealed]
Section 7-1-6.57 - [Repealed]
Section 7-1-6.58 - Distribution; public election fund
Section 7-1-6.59 - Distribution; Vietnam veterans memorial operation, maintenance and improvement
Section 7-1-6.60 - Distribution; county business retention gross receipts tax
Section 7-1-6.61 - Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund
Section 7-1-6.62 - [Effective Until 7/1/2025] Distribution; premium tax
Section 7-1-6.62 - [Effective 7/1/2025] Distribution-premium tax
Section 7-1-6.63 - Distribution; health care quality surcharge; health care facility fund; disability health care facility fund
Section 7-1-6.64 - [Repealed]
Section 7-1-6.65 - [Repealed]
Section 7-1-6.66 - Distribution; offset for food and beverage establishments deduction
Section 7-1-6.67 - [Effective Until 7/1/2025] Distribution; Local Economic Development Act Fund
Section 7-1-6.67 - [Effective 7/1/2025] Distribution-local economic development act fund-administrative fee
Section 7-1-6.68 - Distribution; cannabis excise tax; municipalities and counties
Section 7-1-6.69 - Distribution; health insurance premium surtax; health care affordability fund
Section 7-1-6.70 - Distribution; land grant-merced assistance fund
Section 7-1-6.71 - [Effective 1/1/2025] Distribution; metropolitan redevelopment fund
Section 7-1-6.71 - [Effective 7/1/2025] Distribution-metropolitan redevelopment fund-administrative fee
Section 7-1-6.72 - Distribution-health care delivery and access fund
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 and to administrative hearings office
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 and legislative 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; exception for marketplace providers and marketplace sellers; 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 - Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database
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 7-1-21.1 - Special agreements; alternative gross receipts taxpayer
Section 7-1-22 - Exhaustion of administrative remedies
Section 7-1-23 - Disputing liabilities; election of remedies
Section 7-1-24 - Disputing liabilities; administrative protest
Section 7-1-24.1 - [Repealed]
Section 7-1-25 - Appeals from hearing officer's decision and order
Section 7-1-26 - Disputing liabilities; claim for credit, rebate or 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 7-1-69.2 - Civil penalty for failure to correctly file certain deductions
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
Section 7-1-83 - Business and employee status during disaster response period
Section 7-1-84 - Tax expenditure budget