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New Mexico Statutes Annotated 1978

1

Administration

State of New Mexico

7-1-1Short title 7-1-2Applicability 7-1-3Definitions 7-1-4Investigative authority and powers 7-1-4.1New Mexico taxpayer bill of rights created; purpose 7-1-4.2New Mexico taxpayer bill of rights 7-1-4.3New Mexico taxpayer bill of rights; notice to the public 7-1-4.4Notice of potential eligibility required 7-1-6Receipts; disbursements; funds created 7-1-6.1Identification of money in tax administration suspense fund; distribution 7-1-6.2Distribution; small cities assistance fund 7-1-6.4Distribution; municipality from gross receipts tax 7-1-6.5Distribution; small counties assistance fund 7-1-6.7Distributions; state aviation fund 7-1-6.8Distribution; motorboat fuel tax fund 7-1-6.9Distribution of gasoline taxes to municipalities and counties 7-1-6.10Distributions; state road fund 7-1-6.11Distributions of cigarette taxes 7-1-6.12Transfer; revenues from municipal local option gross receipts and compensating taxes 7-1-6.13Transfer; revenues from county local option gross receipts and compensating taxes 7-1-6.15Adjustments of distributions or transfers 7-1-6.16County equalization distribution 7-1-6.18Distribution; voluntary tax refund contributions 7-1-6.19Distribution; county government road fund created 7-1-6.20Identification of money in extraction taxes suspense fund; distribution 7-1-6.21Distribution to oil and gas reclamation fund 7-1-6.22Distributions to oil and gas production tax fund, oil and gas equipment tax fund and copper production tax fund; creation of funds 7-1-6.23Distribution to severance tax bonding fund 7-1-6.25Distribution of petroleum products loading fee; corrective action fund; local governments road fund 7-1-6.26County government road fund; distribution 7-1-6.27Distribution; municipal roads 7-1-6.28Distribution; municipal arterial program of local governments road fund 7-1-6.29Money in workers' compensation collections suspense fund; distribution 7-1-6.30Distribution; retiree health care fund 7-1-6.31Distributions; enhanced 911 fund; network and database surcharge fund 7-1-6.32Distribution; solid waste assessment fee 7-1-6.33Distribution to county-supported medicaid fund 7-1-6.36Distribution; interstate telecommunications gross receipts tax 7-1-6.38Distribution; governmental gross receipts tax 7-1-6.39Distribution of special fuel excise tax to local governments road fund 7-1-6.40Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund 7-1-6.41Administrative fee imposed. (Repealed effective July 1, 2028.)7-1-6.42Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)7-1-6.43Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund 7-1-6.44Distribution; gasoline tax sharing agreement 7-1-6.46Distribution to municipalities; offset for food deduction and health care practitioner services deduction 7-1-6.47Distribution to counties; offset for food deduction and health care practitioner services deduction 7-1-6.51Distribution; municipal event center surcharge 7-1-6.52Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale 7-1-6.53Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax 7-1-6.54Distributions; tax increment development districts; administrative fee 7-1-6.58Distribution; public election fund 7-1-6.61Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund 7-1-6.62Distribution; premium tax 7-1-6.63Distribution; health care quality surcharge; health care facility fund; disability health care facility fund 7-1-6.66Distribution; offset for food and beverage establishments deduction. (Repealed effective January 1, 2028.)7-1-6.67Distribution; Local Economic Development Act Fund; administrative fee 7-1-6.68Distribution; cannabis excise tax; municipalities and counties 7-1-6.69Distribution; health insurance premium surtax; health care affordability fund; behavioral health program fund 7-1-6.70Distribution; land grant-merced assistance fund 7-1-6.71Distribution; metropolitan redevelopment fund; administrative fee 7-1-6.72Distribution; health care delivery and access fund 7-1-6.73Distribution; state fairgrounds district 7-1-8Confidentiality of returns and other information 7-1-8.1Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative 7-1-8.2Information required to be revealed 7-1-8.3Information that may be revealed to public 7-1-8.4Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations and to administrative hearings office 7-1-8.5Information that may be revealed to national governments or their agencies 7-1-8.6Information that may be revealed to certain tribal governments 7-1-8.7Information that may be revealed to other states or multistate administrative bodies 7-1-8.8Information that may be revealed to other state and legislative agencies 7-1-8.9Information that may be revealed to local governments and their agencies 7-1-8.10Information that may be revealed to private persons other than the taxpayer 7-1-8.11Information that may be revealed to a water and sanitation district 7-1-9Address of notices and payments; timely mailing constitutes timely filing or making 7-1-10Records required by statute; taxpayer records; accounting methods; reporting methods; information returns 7-1-11Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials 7-1-11.1Managed audits 7-1-11.2Required audit notices 7-1-12Identification of taxpayers 7-1-12.1Department to designate production unit; index; identification by number or symbol 7-1-12.2Notice of identification number assigned; operator may request identification number 7-1-13Taxpayer returns; payment of taxes; extension of time 7-1-13.1Method of payment of certain taxes due 7-1-13.4Electronic payments; reversals 7-1-14Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database 7-1-15Secretary may set tax reporting and payment intervals 7-1-15.1Secretary may permit or require rounding 7-1-16Delinquent taxpayer 7-1-17Assessment of tax; presumption of correctness 7-1-17.1Tax liability; spouse or former spouse 7-1-18Limitation on assessment by department 7-1-19Limitation of actions 7-1-20Compromise of taxes; closing agreements 7-1-21Installment payments of taxes; installment agreements 7-1-21.1Special agreements; alternative gross receipts taxpayer 7-1-22Exhaustion of administrative remedies 7-1-23Disputing liabilities; election of remedies 7-1-24Disputing liabilities; administrative protest 7-1-25Appeals from hearing officer’s decision and order 7-1-26Disputing liabilities; claim for rebate or refund 7-1-27Conclusiveness of court order on liability for payment of tax 7-1-28Authority for abatements of assessments of tax 7-1-29Authority to make refunds, credits or rebates 7-1-29.1Awarding of costs and fees 7-1-29.2Credit claims 7-1-30Collection of penalties and interest 7-1-31Seizure of property by levy for collection of taxes 7-1-32Contents of warrant of levy 7-1-33Successive seizures 7-1-34Surrender of property subject to levy; penalty 7-1-35Stay of levy 7-1-36Property exempt from levy 7-1-37Assessment as lien 7-1-38Notice of lien 7-1-39Release or extinguishment of lien; limitation on actions to enforce lien 7-1-40Foreclosure of lien 7-1-41Notice of seizure 7-1-42Notice of sale 7-1-43Sale of indivisible property 7-1-44Requirements of sale 7-1-45Manner of sale or conversion to money 7-1-46Minimum prices 7-1-47Redemption before sale 7-1-48Documents of title 7-1-49Legal effect of certificate of sale 7-1-50Legal effect of deed to real property 7-1-51Proceeds of levy and sale 7-1-52Release of levy 7-1-53Enjoining delinquent taxpayer from continuing in business 7-1-54Security for payment of tax 7-1-55Contractor's bond for gross receipts; tax; penalty 7-1-56Sale of or proceedings against security 7-1-57Surety bonds 7-1-58Permanence of tax debt; civil actions to collect tax 7-1-59Jeopardy assessments 7-1-60Estoppel against state 7-1-61Duty of successor in business 7-1-62Duty of secretary; release of successor 7-1-63Assessment of tax due; application of payment 7-1-65Reciprocal enforcement of tax judgments 7-1-66Immunity of property of Indian nations, tribes or pueblos and of the United States 7-1-67Interest on deficiencies 7-1-68Interest on overpayments 7-1-69Civil penalty for failure to pay tax or file a return 7-1-69.1Civil penalty for failure to file an information return 7-1-69.2Civil penalty for failure to correctly file certain deductions 7-1-70Civil penalty for bad checks 7-1-71Civil penalty for failure to collect and pay over tax 7-1-71.1Tax return preparers; requirements; penalties 7-1-71.3Willful failure to collect and pay over taxes 7-1-71.4Tax return preparer; electronic filing requirement; penalty 7-1-72Attempts to evade or defeat tax 7-1-72.1Civil penalty; willful attempt to cause evasion of another's tax 7-1-73Tax fraud 7-1-74Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws 7-1-75Assault and battery of a department employee 7-1-76Revealing information concerning taxpayers 7-1-77Timeliness when last day for performance falls on Saturday, Sunday or legal holiday 7-1-78Burden of proof in fraud cases 7-1-79Enforcement officials 7-1-80Dissolution or withdrawal of corporation 7-1-82Transfer, assignment, sale, lease or renewal of liquor license 7-1-83Business and employee status during disaster response period 7-1-84Tax expenditure budget