reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-51 - Proceeds of levy and sale.

A. Money realized by levy or sale under provision of the Tax Administration Act shall be first applied against the expenses of the proceedings;
B. The amount, if any, remaining shall then be applied to the liability for tax in respect of which the levy was made; and
C. The balance, if any, remaining shall be returned to a person legally entitled thereto.
History:
1953 Comp., § 72-13-65, enacted by Laws 1965, ch. 248, § 53.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation § 911.
85 C.J.S. Taxation §§ 1197 et seq.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-52 - Release of levy.

It shall be lawful for the secretary or the secretary's delegate, under regulations prescribed by the secretary, to release the levy upon all or part of the property or rights to property levied upon if the secretary or the secretary's delegate determines that such action will facilitate the collection of the liability, but the release shall not operate to prevent any subsequent levy.
History:
1953 Comp., § 72-13-66, enacted by Laws 1965, ch. 248, § 54; 1979, ch. 144, § 46; 2001, ch. 56, § 13.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate" in two places, and substituted "secretary" for "director".
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation § 215; 72 Am. Jur. 2d State and Local Taxation §§ 895, 896.
Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415.
Constitutionality, construction and application of statute permitting release of part of property subject to tax liens or special assessments, 100 A.L.R. 418.
85 C.J.S. Taxation §§ 832, 907 to 909, 1007.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-56 - Sale of or proceedings against security.

If liability for any tax for the payment of which security has been furnished becomes conclusive, the department may:
A. redeem for cash or, as specified in the Tax Administration Act for sale of property levied upon, sell such security; or
B. compel the surety directly to discharge the liability for payment of the principal debtor by serving demand upon him therefor.
History:
1953 Comp., § 72-13-69, enacted by Laws 1965, ch. 248, § 57; 1979, ch. 144, § 50; 2001, ch. 56, § 15.
ANNOTATIONS
Cross references.
— For sale of property for taxes generally,
see
7-1-42 to 7-1-52 NMSA 1978.
The 2001 amendment,
effective July 1, 2001, substituted "department" for "director or his delegate" in the introductory language of the section.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-57 - Surety bonds.

Surety bonds accepted by the secretary as security in compliance with the provisions of Sections 7-1-54 and 7-1-55 NMSA 1978 shall be payable to the state of New Mexico upon demand by the secretary or the secretary's delegate and a showing to the surety that the principal debtor is a delinquent taxpayer.
History:
1953 Comp., § 72-13-70, enacted by Laws 1965, ch. 248, § 58; 1970, ch. 15, § 1; 1975, ch. 251, § 4; 1979, ch. 144, § 51; 2001, ch. 56, § 16.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary" for "director" and "secretary or the secretary's delegate" for "director or his delegate".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-58 - Permanence of tax debt; civil actions to collect tax.

The total amount of all taxes due and assessed is a personal debt of the taxpayer to the state of New Mexico until paid and may be collected by civil action to that end commenced subject to the limitations in Section 7-1-19 NMSA 1978 by the secretary or attorney general in district court or in federal courts. Final judgments for taxes may be enforced in appropriate courts of other states by the secretary or the attorney general pursuant to agreement between the other state and this state or by attorneys or other agents in that state retained by the department or the attorney general. This remedy is in addition to any other remedy provided by law.
History:
1953 Comp., § 72-13-71, enacted by Laws 1965, ch. 248, § 59; 1971, ch. 32, § 2; 1979, ch. 144, § 52; 1992, ch. 55, § 14.
ANNOTATIONS
The 1992 amendment,
effective July 1, 1992, deleted "or paid over" following "paid" in the first sentence and substituted all of the present language of that sentence following "commenced" for "by the director or attorney general in district court at any time or by actions commenced in federal courts", and inserted "secretary or the" and "or other agents" in the second sentence.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation § 5; 72 Am. Jur. 2d State and Local Taxation §§ 876 to 878.
Right to maintain action or proceeding in one state or country to collect or enforce tax due to another state or country or political subdivision thereof, 165 A.L.R. 796.
84 C.J.S. Taxation §§ 1 to 3; 85 C.J.S. §§ 1049 to 1080.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-59 - Jeopardy assessments.

A. If the secretary at any time reasonably believes that the collection of any tax for which a taxpayer is liable will be jeopardized by delay, the secretary may immediately make a jeopardy assessment of the amount of tax the payment of which to the state the secretary believes to be in jeopardy.
B. A jeopardy assessment is effective upon the delivery, in person or by certified mail, to the taxpayer against whom the liability for tax is asserted, of a document entitled "notice of jeopardy assessment of taxes", issued in the name of the secretary, stating the nature and amount of the taxes assertedly owed by the taxpayer to the state, demanding of the taxpayer the immediate payment of that amount of tax and briefly informing the taxpayer of the steps that may be taken against the taxpayer as well as of the remedies available to the taxpayer.
C. Notwithstanding any other provision of the Tax Administration Act, if any taxpayer against whom a jeopardy assessment has been made neglects or refuses either to pay the amount of tax demanded of the taxpayer or furnish satisfactory security therefor within five days of the service upon the taxpayer of the notice of jeopardy assessment, the secretary may immediately proceed to collect the tax by levy, as provided in Section 7-1-31 NMSA 1978, on sufficient property of the taxpayer to satisfy the deficiency, protect the interests of the state by, as provided in Section 7-1-53 NMSA 1978, enjoining the taxpayer from doing business in New Mexico or both.
D. A taxpayer to whom a jeopardy assessment has been made may cause the procedure of levy or injunction as set forth in Subsection C of this section to be stayed by filing with the department acceptable security in an amount equal to the amount of taxes assessed, as provided in Section 7-1-54 NMSA 1978. A taxpayer to whom a jeopardy assessment has been made may dispute the jeopardy assessment either by furnishing security and otherwise following the procedures set forth in Section 7-1-24 NMSA 1978 or by paying the tax and claiming a refund as provided by Section 7-1-26 NMSA 1978.
History:
1953 Comp., § 72-13-72, enacted by Laws 1965, ch. 248, § 60; 1979, ch. 144, § 53; 1993, ch. 30, § 9.
ANNOTATIONS
The 1993 amendment,
effective June 18, 1993, substituted "secretary" for "director" in Subsections A, B, and C; substituted "department" for "division" in the first sentence of Subsection D; and made related and other minor stylistic changes.
Enforcement action.
State officials are not entitled to absolute immunity for jeopardy tax assessments which are primarily investigatory and administrative in nature.
Perez v. Ellington
, 421 F.3d 1128 (10th Cir. 2005).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation § 711.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-60 - Estoppel against state.

In any proceeding pursuant to the provisions of the Tax Administration Act, the department shall be estopped from obtaining or withholding the relief requested if it is shown by the party adverse to the department that the party's action or inaction complained of was in accordance with any regulation effective during the time the asserted liability for tax arose or in accordance with any ruling addressed to the party personally and in writing by the secretary, unless the ruling had been rendered invalid or had been superseded by regulation or by another ruling similarly addressed at the time the asserted liability for tax arose.
History:
1953 Comp., § 72-13-73, enacted by Laws 1965, ch. 248, § 61; 1979, ch. 144, § 54; 1993, ch. 30, § 10.
ANNOTATIONS
The 1993 amendment,
effective June 18, 1993, substituted "department" for "director or the division" and for "director" near the beginning; substituted "secretary" for "director" near the end; and made minor stylistic changes.
State was not estopped
from applying extended limitation period to taxpayer, since taxpayer had not acted reasonably in relying on taxation and revenue department's oral representations that department would not change its policy regarding taxation of cigarette sales on Indian reservations.
Taxation & Revenue Dep't v. Bien Mur Indian Mkt. Ctr., Inc
., 1989-NMSC-015, 108 N.M. 228, 770 P.2d 873.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation § 712.
Estoppel of state or local government in tax matters, 21 A.L.R.4th 573.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-62 - Duty of secretary; release of successor.

A. Within thirty days after receiving from the successor a written request for a certificate, or within thirty days from the date the former owner's records are made available for audit, whichever period expires the later, but in any event not later than sixty days after receiving the request, the secretary or secretary's delegate shall either issue the certificate or mail a notice to the successor of the amount of tax due from operating the business for which the former owner is liable and which must be paid as a condition of issuing the certificate.
B. Failure of the department to mail or deliver the notice of tax due within the required time releases the successor from any obligation as a successor under Section 7-1-61 NMSA 1978.
History:
1953 Comp., § 72-13-75, enacted by Laws 1965, ch. 248, § 63; 1979, ch. 144, § 56; 1997, ch. 67, § 6.
ANNOTATIONS
The 1997 amendment,
effective July 1, 1997, substituted "secretary" for "director" and "successor" for "purchaser" in the section heading and throughout the section; in Subsection A, inserted "due from operating the business" following "of the amount of tax" and substituted "former owner" for "vendor" at the end of the sentence; and in Subsection B, inserted "or deliver" following "to mail", inserted "of tax due" following "the notice", and substituted "as a successor under" for "to withhold from the purchase price and releases the property from the operation of".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-64 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1997, ch. 67, § 10 repealed 7-1-64 NMSA 1978, as enacted by Laws 1965, ch. 248, § 65, relating to failure to withhold, effective July 1, 1997. For provisions of former section,
see
the 1996 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-65 - Reciprocal enforcement of tax judgments.

A. The courts of the state shall recognize and enforce the tax judgments of other jurisdictions to the same extent to which the courts of the other jurisdictions would recognize and enforce similar tax judgments of this state or its political subdivisions, agencies or instrumentalities, except as provided in Subsection C of this section.
B. The secretary, with the permission of the attorney general, or the attorney general may employ on a contingency fee basis only members of the bars of other jurisdictions to recover taxes due this state.
C. All property in this state of a judgment debtor is exempt from execution issuing from a tax judgment of another jurisdiction that is in favor of any state for failure to pay that state's income tax on benefits received from a pension or other retirement plan.
History:
1953 Comp., § 72-13-78, enacted by Laws 1965, ch. 248, § 66; 1992, ch. 55, § 15; 1994, ch. 48, § 1.
ANNOTATIONS
The 1994 amendment,
effective May 18, 1994, added the exception clause at the end of Subsection A and added Subsection C.
Applicability.
— Laws 1994, ch. 48, § 3 made the act applicable to judgments filed with a court in New Mexico on or after May 18, 1994.
The 1992 amendment,
effective July 1, 1992, rewrote Subsection B, which formerly read: "The attorney general may employ members of the bars of other jurisdictions to recover taxes due this state and may fix their fees".
Law reviews.
— For article, "Enforcement of tribal court Tax Judgments Outside of Indian Country: The Ways and Means", see 34 N.M.L. Rev. 339 (2004).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation § 878.
Right to maintain action or proceeding in one state or country to collect or enforce tax due to another state or country or political subdivision thereof, 165 A.L.R. 796.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-66 - Immunity of property of Indian nations, tribes or pueblos and of the United States.

Liens will attach or levy may be made by terms of any provision of the Tax Administration Act to or on property belonging to the United States of America or to an Indian nation, tribe or pueblo or to any Indian only to the extent allowed by law.
History:
1953 Comp., § 72-13-79, enacted by Laws 1965, ch. 248, § 67; 1995, ch. 70, § 3.
ANNOTATIONS
The 1995 amendment,
effective July 1, 1995, inserted "nations" and "or pueblos" in the section heading, and substituted "Indian nation, tribe or pueblo or to any Indian" for "Indian tribe an Indian pueblo or any Indian".
New Mexico may not tax income and gross receipts of Indians
residing on a reservation when the income and gross receipts involved are derived solely from activities within the reservation.
Hunt v. O'Cheskey
, 1973-NMCA-026, 85 N.M. 381, 512 P.2d 954, cert. quashed, 85 N.M. 388, 512 P.2d 961.
Indian's fee interest not taxable but non-Indian leasehold is.
— Since non-Indians entered into a long-term lease with an Indian tribe, under which the non-Indians were to develop the leased land as a residential subdivision, state's ad valorem tax provision was broad enough to encompass the lessee's interest in the otherwise tax-exempt property. Therefore, whatever interest that was not part of the fee and could be taxed as separate from the fee interest of the Indians was taxable by the state, but any tax that purported to touch or create a lien on the land could not be levied by the state.
Norvell v. Sangre de Cristo Dev. Co
., 372 F. Supp. 348 (D.N.M. 1974),
rev'd on other grounds
, 519 F.2d 370 (10th Cir. 1975).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation §§ 221, 228, 235, 236.
Power of state to tax debts from United States under contracts other than loans, 30 A.L.R. 1462.
Federal government or agencies of federal government as subject to payment of tax or fee imposed upon, or for, recording or filing instrument, 124 A.L.R. 1267.
Consent to state taxation of federal property or instrumentalities as affecting exemption thereof under provision of state enabling act, constitution or statute, 168 A.L.R. 547.
84 C.J.S. Taxation §§ 291 to 304.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-67.1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1993, ch. 5, § 11, repealed 7-1-67.1 NMSA 1978, as enacted by Laws 1982, ch. 18, § 25, relating to the effective date of the increase in the interest rate pursuant to § 7-1-67 NMSA 1978, effective July 1, 1993. For provisions of former section,
see
the 1992 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-69.1 - Civil penalty for failure to file an information return.

A taxpayer, wholesaler, retailer or rack operator who fails to file an information return on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other applicable penalties.
History:
Laws 2005, ch. 109, § 1; 2007, ch. 45, § 5.
ANNOTATIONS
The 2007 amendment,
effective January 1, 2008, added "wholesaler, retailer or rack operator".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-69.2 - Civil penalty for failure to correctly file certain deductions.

In the case of a taxpayer that deducts gross receipts pursuant to Section 7-9-92 or 7-9-93 NMSA 1978 instead of deducting or exempting gross receipts pursuant to another applicable provision of the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] as required by those sections, there shall be assessed a penalty on the taxpayer in an amount equal to twenty percent of the value of the hold harmless distribution resulting from the incorrect deduction.
History:
Laws 2016 (2nd S.S.), ch. 3, § 3.
ANNOTATIONS
Effective dates.
— Laws 2016 (2nd S.S.), ch. 3, § 9 made Laws 2016 (2nd S.S.), ch. 3, § 3 November 1, 2016.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-70 - Civil penalty for bad checks.

If any payment required to be made by provision of the Tax Administration Act is attempted to be made by check that is not paid upon presentment, such dishonor is presumptive of negligence. The penalty shall never be less than ten dollars ($10.00). This penalty is in addition to any other penalty imposed by law.
History:
1953 Comp., § 72-13-83, enacted by Laws 1965, ch. 248, § 71; 1996, ch. 15, § 10.
ANNOTATIONS
Cross references.
— For presentment and dishonor generally,
see
55-3-501 NMSA 1978 et seq.
The 1996 amendment,
effective July 1, 1996, made a minor stylistic change in the first sentence and added the third sentence.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-71 - Civil penalty for failure to collect and pay over tax.

If any person required to collect and pay over any tax fails, neglects or refuses to collect such tax or to account for and pay over such tax, he shall either pay the amount of tax himself or he shall pay a penalty equal to the total amount of the tax not collected or not accounted for and paid over, in either case in addition to other penalties provided by law.
History:
1953 Comp., § 72-13-84, enacted by Laws 1965, ch. 248, § 72.
ANNOTATIONS
Cross references.
— For defaulting officers and prosecution for shortages,
see
10-17-9 and 10-17-10 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— Retailer's failure to pay to government sales or use tax funds as constituting larceny or embezzlement, 8 A.L.R.4th 1068.
Retailer's or buyer's defenses against exaction of penalties for failure to file, or deficiency in, state or local sales tax return, 20 A.L.R.4th 952.
Sufficient nexus for state to require foreign entity to collect state's compensating, sales, or use tax - post-Complete Auto Transit cases, 71 A.L.R.5th 671.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-71.1 - Tax return preparers; requirements; penalties.

A. The secretary may require by regulation any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax to sign such return or claim for refund.
B. The secretary may require by regulation any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax to furnish the tax return preparer's identification number on such return or claim for refund.
C. Any tax return preparer with respect to any return of income tax or claim for refund with respect to income tax who is required by regulations promulgated by the secretary to sign a return or claim for refund or to furnish an identification number on such return or claim for refund and who fails to sign such return or claim for refund or to furnish an identification number on such return or claim for refund shall pay a penalty of twenty-five dollars ($25.00) for such failure unless it is shown that such failure is due to reasonable cause and not due to willful neglect.
D. Any tax return preparer who endorses or otherwise negotiates, either directly or through an agent, any warrant in respect of the Income Tax Act [Chapter 7, Article 2 NMSA 1978] issued to a taxpayer, other than the tax return preparer, shall pay a penalty of five hundred dollars ($500) with respect to each such warrant; provided that the provisions of this subsection shall not apply with respect to the deposit by a bank, savings and loan association, credit union or other financial corporation of the full amount of the warrant in the taxpayer's account for the benefit of the taxpayer.
E. For the purposes of this section, any penalty determined to be due shall be considered to be tax due.
History:
1978 Comp., § 7-1-71.1, enacted by Laws 1985, ch. 65, § 19; 2001, ch. 56, § 17.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary" for "director" throughout the section.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation § 592.
Who is an "income tax return preparer" under 26 USCS § 7701(a)(36)?, 132 A.L.R. Fed. 265.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-71.2 - Repealed.

History:
Laws 2004, ch. 116, § 3; 2007, ch. 45, § 14.
ANNOTATIONS
Repeals.
— Laws 2007, ch. 45, § 14 repealed 7-1-71.2 NMSA 1978, as enacted by Laws 2004, ch. 116, § 3, relating to the penalty for incorrect reporting of food deduction or health care practitioner services, effective July 1, 2007. For provisions of former section,
see
the 2006 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-71.3 - Willful failure to collect and pay over taxes.

A. A person who is required to collect, account for and pay over a tax imposed by the state and who willfully, with the intent to defraud, fails to collect or truthfully account for and pay over the tax due to the state is guilty of a felony, and upon conviction thereof, shall be fined not more than five thousand dollars ($5,000) or imprisoned for a period of not less than six months and not more than three years, or both, together with the costs of prosecution.
B. As used in this section:
(1) "tax" does not include civil penalties or interest; and
(2) "willfully" means intentionally, deliberately or purposely, but not necessarily maliciously.
History:
Laws 2005, ch. 108, § 4.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 108 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 2005, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-71.4 - Tax return preparer; electronic filing requirement; penalty.

A. In taxable years beginning on or after January 1, 2008, a tax return preparer who prepares over twenty-five personal income tax returns for a taxable year shall ensure that each return is submitted to the department by a department-approved electronic media, unless a person for whom the preparer files a return requests, in a form prescribed by the department, that the return be filed by other means in accordance with department rule.
B. A tax return preparer shall pay to the department a penalty not to exceed five dollars ($5.00) for each tax return filed in violation of this section.
History:
Laws 2007, ch. 127, § 2.
ANNOTATIONS
Cross references.
— For electronic payments,
see
7-1-13.4 NMSA 1978.
Effective dates.
— Laws 2007, ch. 127, § 4 made Laws 2007, ch. 127, § 2 effective July 1, 2007.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax.

Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded.
History:
Laws 1997, ch. 67, § 9.
ANNOTATIONS
Effective dates.
— Laws 1997, ch. 67, § 12 made Laws 1997, ch. 67, § 9 effective July 1, 1997.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-74 - Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.

Whoever forcibly, or by bribe, threat or other corrupt practice obstructs or impedes or attempts to obstruct or impede the due administration of the provisions of the Tax Administration Act shall, upon conviction thereof, be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000) or imprisoned for not less than three months nor more than one year, or both, together with costs of prosecution.
History:
1953 Comp., § 72-13-87, enacted by Laws 1965, ch. 248, § 75.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-75 - Assault and battery of a department employee.

Whoever assaults and batters or attempts to assault and batter an employee of the department acting within the scope of his employment shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) or be imprisoned for not less than three days nor more than six months, or both, together with costs of prosecution. Jurisdiction over actions brought under this section is hereby granted to magistrate courts.
History:
1953 Comp., § 72-13-87.1, enacted by Laws 1971, ch. 276, § 12; 1979, ch. 144, § 61.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-76 - Revealing information concerning taxpayers.

A person who reveals to another person any return or return information that is prohibited from being revealed pursuant to Section 7-1-8 NMSA 1978 or who uses a return or return information for any purpose that is not authorized by Sections 7-1-8 through 7-1-8.11 NMSA 1978 is guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than one thousand dollars ($1,000) or imprisoned up to one year, or both, together with costs of prosecution, and shall not be employed by the state for a period of five years after the date of the conviction.
History:
1953 Comp., § 72-13-88, enacted by Laws 1965, ch. 248, § 76; 1979, ch. 144, § 62; 2009, ch. 243, § 13; 2017, ch. 63, § 30.
ANNOTATIONS
The 2017 amendment,
effective June 16, 2017, after "Sections 7-1-8 through", changed "7-1-8.10" to "7-1-8.11".
The 2009 amendment,
effective July 1, 2009, in the first sentence, after "other disposition", added "of district facilities" and in the fourth sentence, after "pending use", added "pursuant to the provisions of this section".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-77 - Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.

When by any provision of the Tax Administration Act the last day for performing any act falls on Saturday, Sunday or a legal state or national holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal state or national holiday.
History:
1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80.
ANNOTATIONS
Cross references.
— For general rule as to computation of time,
see
12-2A-7 NMSA 1978.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-78 - Burden of proof in fraud cases.

In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state.
History:
1953 Comp., § 72-13-90, enacted by Laws 1965, ch. 248, § 81; 1979, ch. 144, § 63; 2001, ch. 56, § 18.
ANNOTATIONS
The 2001 amendment,
effective July 1, 2001, substituted "secretary" for "director".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-79 - Enforcement officials.

Every individual to whom the director delegates the function of enforcing any of the provisions of the Tax Administration Act:
A. shall be furnished with credentials identifying him; and
B. may request the assistance of any sheriff or deputy sheriff or of the state police in order to perform his duties, which assistance shall be afforded in appropriate circumstances.
History:
1953 Comp., § 72-13-91, enacted by Laws 1965, ch. 248, § 82; 1979, ch. 144, § 64.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-80 - Dissolution or withdrawal of corporation.

The secretary of state shall not issue any certificate of dissolution to any taxpayer or allow any corporate taxpayer to withdraw from the state until:
A. the taxpayer files with the secretary of state a certificate signed by the secretary of taxation and revenue or the secretary of taxation and revenue's delegate stating that as of a certain date the taxpayer is not liable for any tax and containing a statement verified by a responsible official of the corporation to the effect that the taxpayer has not engaged in business after the date above specified. If the taxpayer has so engaged in business, any certificate of dissolution or withdrawal shall be of no effect and all liabilities of the corporation shall continue as if no certificate had been granted;
B. a successor, acceptable to the secretary of taxation and revenue or the secretary's delegate, to any corporation requesting dissolution or withdrawal enters into a binding agreement by provision of which the successor assumes full liability for payment of all taxes due or expected to become due from the corporation and certification thereof is given by the secretary of taxation and revenue or the secretary's delegate; or
C. satisfactory security for payment of the taxes due or expected to become due from the corporation is furnished in accordance with the provisions of Section 7-1-54 NMSA 1978 and certification thereof is given by the secretary of taxation and revenue or the secretary's delegate.
History:
1953 Comp., § 72-13-92, enacted by Laws 1965, ch. 248, § 83; 1979, ch. 144, § 65; 1985, ch. 65, § 20; 1993, ch. 30, § 11; 2013, ch. 75, § 8.
ANNOTATIONS
Cross references.
— For sale of assets of a corporation,
see
53-15-1 to 53-15-4 NMSA 1978.
For dissolution of corporations generally,
see
53-16-1 to 53-16-24 NMSA 1978.
The 2013 amendment,
effective July 1, 2013, required taxpayers to file certificates signed by the secretary of taxation and revenue that they are not liable for any tax; in the introductory sentence, deleted "state corporation commission" and added "secretary of state"; in Subsection A, after "the taxpayer filed with the", deleted "state corporation commission" and added "secretary of state", after "certificate signed by the secretary", added "of taxation and revenue", after "taxation and revenue or the", deleted "secretary's" and added "secretary of taxation and revenue's"; in Subsection B, after "acceptable to the secretary", added "of taxation and revenue" and after "given by the secretary of", added "of taxation and revenue"; and in Subsection C, after "given by the secretary", added "of taxation and revenue".
The 1993 amendment,
effective June 18, 1993, substituted "secretary or the secretary's delegate" for "director of the revenue division or his delegate" in four places and made minor stylistic changes.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 19 Am. Jur. 2d Corporations § 2880; 36 Am. Jur. 2d Foreign Corporations § 313.
19 C.J.S. Corporations §§ 811 to 882.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-81 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1979, ch. 144, § 67, repealed 7-1-81 NMSA 1978, as enacted by Laws 1971, ch. 276, § 13, relating to bar of actions for tort against bureau employees and limited liability of bureau.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-84 - Tax expenditure budget.

A. No later than November 15 of each year, the secretary shall compile and present a tax expenditure budget to the governor, the revenue stabilization and tax policy committee and the legislative finance committee and post the tax expenditure budget to the department's website.
B. A tax expenditure budget shall include the following information for each tax expenditure of a tax administered by the department:
(1) the statutory basis;
(2) the year of enactment, amendment or repeal, if any;
(3) a brief description;
(4) the intended purpose, if specified in the law providing for the tax expenditure;
(5) an estimate of the amount of foregone revenue by fiscal year for the three fiscal years preceding the current fiscal year, including the general fund, other state funds and local government revenues;
(6) the number of taxpayers that claimed a tax expenditure for each fiscal year reported, unless reporting of such data is in a form that can be associated with or otherwise identify, directly or indirectly, a particular taxpayer;
(7) the data source used for the estimate;
(8) a description of the reliability of the estimate;
(9) an evaluation of the tax expenditure, if required in statute for the specific expenditure; and
(10) a description of the tax expenditure's effect on tax administration, if any.
C. The department may request from an executive agency or a local government agency or official the information necessary to complete a tax expenditure budget required by this section. The agency or official shall comply with a request made pursuant to this section by the department as permitted by law.
D. As used in this section, "tax expenditure" means a provision of law administered by the department to reflect state tax policy, as determined by the secretary, including promoting the general welfare of citizens, giving preferential tax treatment to a specific industry or reflecting a specific purpose, including incentivizing consumer behavior, economic development or job creation. A tax expenditure does not include provisions of laws enacted to prevent violation of state or federal law, prevent federal preemption, ensure comity between governments, avoid multiple taxation or define a tax base.
History:
Laws 2023, ch. 85, § 1.
ANNOTATIONS
Effective dates.
— Laws 2023, ch. 85, § 29 made Laws 2023, ch. 85, § 1 effective July 1, 2023.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1A - Project Mainstream Employment Tax Credit (Repealed.) › Section 7-1A-1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 126, § 7 repealed 7-1A-1 NMSA 1978, as enacted by Laws 1988, ch. 126, § 1, relating to the short title of the Project Mainstream Employment Tax Credit Act, effective July 1, 1990.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1A - Project Mainstream Employment Tax Credit (Repealed.) › Section 7-1A-2 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 126, § 7 repealed 7-1A-2 NMSA 1978, as enacted by Laws 1988, ch. 126, § 2, relating to the purpose of the act, effective July 1, 1990.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1A - Project Mainstream Employment Tax Credit (Repealed.) › Section 7-1A-3 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 126, § 7 repealed 7-1A-3 NMSA 1978, as enacted by Laws 1988, ch. 126, § 3, relating to definitions, effective July 1, 1990.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1A - Project Mainstream Employment Tax Credit (Repealed.) › Section 7-1A-4 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 126, § 7 repealed 7-1A-4 NMSA 1978, as enacted by Laws 1988, ch. 126, § 4, relating to administration of the act, effective July 1, 1990.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1A - Project Mainstream Employment Tax Credit (Repealed.) › Section 7-1A-5 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1988, ch. 126, § 7 repealed 7-1A-5 NMSA 1978, as enacted by Laws 1988, ch. 126, § 5, relating to employment tax credit, amount, claimant, procedures, effective July 1, 1990.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-1 - Short title.

Chapter 7, Article 1B NMSA 1978 may be cited as the "Administrative Hearings Office Act".
History:
Laws 2015, ch. 73, § 1; 2019, ch. 157, § 6.
ANNOTATIONS
The 2019 amendment,
effective June 14, 2019, changed "Sections 1 through 9 of this act" to "Chapter 7, Article 1B NMSA 1978".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-2 - Administrative hearings office; created.

The "administrative hearings office" is created and is administratively attached pursuant to the provisions of Section 9-1-7 NMSA 1978 to the department of finance and administration.
History:
Laws 2015, ch. 73, § 2.
ANNOTATIONS
Effective dates.
— Laws 2015, ch. 73, § 38 made the Administrative Hearings Office Act, §§ 7-1B-1 through 7-1B-9 NMSA 1978, effective July 1, 2015.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-3 - Chief hearing officer; appointment.

The head of the administrative hearings office is the "chief hearing officer", who shall be appointed for a term of six years, except that the initial term shall begin on July 1, 2015 and shall end on December 31, 2015. The chief hearing officer may be reappointed to successive terms. An appointed chief hearing officer shall serve and have all the duties, responsibilities and authority of that office during the period of time prior to appointment of a new chief hearing officer. The initial chief hearing officer shall be the person who is the chief of the hearings bureau [administrative hearings office] of the taxation and revenue department on July 1, 2015. The chief hearing officer shall be removed only for malfeasance, misfeasance or abuse of office.
History:
Laws 2015, ch. 73, § 3.
ANNOTATIONS
Bracketed material.
— Laws 2015, ch. 73, § 36 provided that on July 1, 2015, all references in statute to the hearings bureau of the office of the secretary of taxation and revenue or hearing officers of the taxation and revenue department in Chapters 7 and 66 NMSA 1978 shall be deemed to be references to the administrative hearings office or a hearing officer of the office.
Effective dates.
— Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 3 effective July 1, 2015.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-5 - Chief hearing officer; powers and duties; employees of the office.

A. The chief hearing officer may:
(1) adopt and promulgate rules pertaining to administrative hearings; and
(2) subject to appropriations, hire and contract for such professional, technical and support staff as needed to carry out the functions of the administrative hearings office; provided that such hiring and contracting be without regard to party affiliation and solely on the grounds of competence and fitness to perform the duties of the position. Employees of the administrative hearings office, except the chief hearing officer, are subject to the provisions of the Personnel Act [Chapter 10, Article 9 NMSA 1978].
B. The chief hearing officer shall:
(1) oversee the administrative hearings office; and
(2) considering the knowledge and experience of particular hearing officers, efficiency in the hearing process and potential conflicts of interest, assign and distribute the work of the office.
History:
Laws 2015, ch. 73, § 5.
ANNOTATIONS
Effective dates.
— Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 5 effective July 1, 2015.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-7 - Certain actions prohibited.

A hearing officer shall not:
A. engage or participate in any way in the enforcement or formulation of general tax policy other than to conduct hearings. A taxpayer or the taxation and revenue department may request that the chief hearing officer determine whether a hearing officer has engaged or participated in the enforcement or formulation of general tax policy and whether that engagement or participation affects the hearing officer's impartiality in a particular matter. To avoid actual or apparent prejudice, the chief hearing officer may designate another hearing officer for the matter; and
B. engage in ex-parte communications concerning the substantive issues of any matter that has been protested while that matter is pending. If the chief hearing officer determines that a hearing officer has engaged in prohibited ex-parte communications, the chief hearing officer shall designate another hearing officer for that matter.
History:
Laws 2015, ch. 73, § 7.
ANNOTATIONS
Effective dates.
— Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 7 effective July 1, 2015.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-9 - Motor vehicle administrative hearings; procedures.

A. A person may dispute the denial of or failure to either allow or deny a license, permit, placard or registration provided for in the Motor Vehicle Code [Chapter 66, Articles 1 through 8 NMSA 1978]. Upon timely receipt of a protest, the chief hearing officer shall promptly designate a hearing officer to conduct a hearing and shall set a date for the hearing. On that date, the hearing officer shall hear the protest.
B. A person may appear at a hearing set pursuant to the provisions of Subsection A of this section for the person's self or be represented by a bona fide employee or an attorney. A hearing shall not be open to the public except if held pursuant to the provisions of the Implied Consent Act [66-8-105 to 66-8-112 NMSA 1978] or upon request of the person. A hearing officer may postpone or continue a hearing.
C. At the beginning of the hearing, the hearing officer shall inform the person of the person's right to representation. Within thirty days after the hearing, the hearing officer shall inform the protestant in writing of the decision and of the protestant's right to, and the requirements for perfection of, an appeal from the decision to the district court and of the consequences of a failure to appeal. The written decision shall embody an order granting or denying the relief requested or granting such part of the relief requested, as appropriate.
D. If the protestant or the secretary of taxation and revenue is dissatisfied with the decision and order of the hearing officer, the party may appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
E. No court of this state has jurisdiction to entertain a proceeding by any person in which the person calls into question the application to that person of any provision of the Motor Vehicle Code, except as a consequence of the appeal by that person to the district court from the action and order of the hearing officer as provided for in this section.
F. Nothing in this section shall be construed to authorize a criminal proceeding or to authorize an administrative protest of the issuance of a subpoena or summons.
History:
Laws 2015, ch. 73, § 9.
ANNOTATIONS
Effective dates.
— Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 9 effective July 1, 2015.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-10 - Appointment of hearing officer for expedited adjudicatory proceedings under the Medicaid Provider and Managed Care Act.

The chief hearing officer shall select a hearing officer for expedited adjudicatory proceedings as provided by the Medicaid Provider and Managed Care Act.
History:
Laws 2019, ch. 215, § 17.
ANNOTATIONS
Effective dates.
— Laws 2019, ch. 215, § 20 made Laws 2019, ch. 215, § 17 effective January 1, 2020.
Severability.
— Laws 2019, ch. 215, § 19, provided that if any part or application of this act is held invalid, the remainder or its application to other situations or persons shall not be affected.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 2 - Income Tax General Provisions › Section 7-2-1 - Short title.

Chapter 7, Article 2 NMSA 1978 may be cited as the "Income Tax Act".
History:
1953 Comp., § 72-15A-1, enacted by Laws 1965, ch. 202, § 1; 1979, ch. 92, § 1.
ANNOTATIONS
Cross references.
— For administration and enforcement,
see
7-1-2 and 7-2-22 NMSA 1978.
For limitations on power of municipalities to tax incomes,
see
3-18-2 NMSA 1978.
Law reviews.
— For article, "An Intergovernmental Approach to Tax Reform," see 4 N.M.L. Rev. 189 (1974).
For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976).
For article, "The Indian Tax Cases - A Territorial Analysis," see 9 N.M.L. Rev. 221 (1979).
For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 71 Am. Jur. 2d State and Local Taxation §§ 443 to 611.
What constitutes "reasonable cause" under state statutes imposing penalty on taxpayer for failure to file timely tax return unless such failure was due to "reasonable cause," 29 A.L.R.4th 413.
Damages for breach of contract as affected by income tax considerations, 50 A.L.R.4th 452.
Decision to take foreign income taxes as federal credit under § 901 of the Internal Revenue Code (26 USCS § 901) as precluding their deduction for state income tax purposes, 77 A.L.R.4th 823.
85 C.J.S. Taxation §§ 1693 et seq.