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us-nm/statute/chapter-7/article-1 — Administration · Axiom
Axiom
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New Mexico
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Statutes
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Chapter 7
Administration
7-1-1
Short title.
7-1-2
Applicability.
7-1-2.1
Repealed.
7-1-2.2
Repealed.
7-1-3
Definitions.
7-1-4
Investigative authority and powers.
7-1-4.1
New Mexico taxpayer bill of rights created; purpose.
7-1-4.2
New Mexico taxpayer bill of rights.
7-1-4.3
New Mexico taxpayer bill of rights; notice to the public.
7-1-4.4
Notice of potential eligibility required.
7-1-5
Repealed.
7-1-6
Receipts; disbursements; funds created.
7-1-6.1
Identification of money in tax administration suspense fund; distribution.
7-1-6.2
Distribution; small cities assistance fund.
7-1-6.3
Repealed.
7-1-6.4
Distribution; municipality from gross receipts tax.
7-1-6.5
Distribution; small counties assistance fund.
7-1-6.6
Repealed.
7-1-6.7
Distributions; state aviation fund.
7-1-6.8
Distribution; motorboat fuel tax fund.
7-1-6.9
Distribution of gasoline taxes to municipalities and counties.
7-1-6.10
Distributions; state road fund.
7-1-6.11
Distributions of cigarette taxes.
7-1-6.12
Transfer; revenues from municipal local option gross receipts and compensating taxes.
7-1-6.13
Transfer; revenues from county local option gross receipts and compensating taxes.
7-1-6.14
Repealed.
7-1-6.15
Adjustments of distributions or transfers.
7-1-6.16
County equalization distribution.
7-1-6.17
Repealed.
7-1-6.18
Distribution; voluntary tax refund contributions.
7-1-6.19
Distribution; county government road fund created.
7-1-6.20
Identification of money in extraction taxes suspense fund; distribution.
7-1-6.21
Distribution to oil and gas reclamation fund.
7-1-6.21--effective-2027-07-01
Distribution to oil and gas reclamation fund.
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.
7-1-6.23
Distribution to severance tax bonding fund.
7-1-6.24
Repealed.
7-1-6.25
Distribution of petroleum products loading fee; corrective action fund; local governments road fund.
7-1-6.26
County government road fund; distribution.
7-1-6.27
Distribution; municipal roads.
7-1-6.28
Distribution; municipal arterial program of local governments road fund.
7-1-6.29
Money in workers' compensation collections suspense fund; distribution.
7-1-6.30
Distribution; retiree health care fund.
7-1-6.31
Distributions; enhanced 911 fund; network and database surcharge fund.
7-1-6.32
Distribution; solid waste assessment fee.
7-1-6.33
Distribution to county-supported medicaid fund.
7-1-6.34
Repealed.
7-1-6.35
Repealed.
7-1-6.36
Distribution; interstate telecommunications gross receipts tax.
7-1-6.37
Repealed.
7-1-6.38
Distribution; governmental gross receipts tax.
7-1-6.39
Distribution of special fuel excise tax to local governments road fund.
7-1-6.40
Distribution of liquor excise tax; local DWI grant fund; certain municipalities; drug court fund.
7-1-6.41
Administrative fee imposed.
7-1-6.42
Distribution; state building bonding fund; gross receipts tax.
7-1-6.42--contingent-effective-date-see-note-below
Distribution; state building bonding fund; gross receipts tax.
7-1-6.43
Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund.
7-1-6.44
Distribution; gasoline tax sharing agreement.
7-1-6.45
Repealed.
7-1-6.46
Distribution to municipalities; offset for food deduction and health care practitioner services deduction.
7-1-6.47
Distribution to counties; offset for food deduction and health care practitioner services deduction.
7-1-6.48
Repealed.
7-1-6.49
Repealed.
7-1-6.50
Repealed.
7-1-6.51
Distribution; municipal event center surcharge.
7-1-6.52
Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale.
7-1-6.53
Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax.
7-1-6.54
Distributions; tax increment development districts; administrative fee.
7-1-6.55
Repealed.
7-1-6.56
Repealed.
7-1-6.57
Repealed.
7-1-6.58
Distribution; public election fund.
7-1-6.59
Repealed.
7-1-6.60
Repealed.
7-1-6.61
Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund.
7-1-6.62
Distribution; premium tax.
7-1-6.63
Distribution; health care quality surcharge; health care facility fund; disability health care facility fund.
7-1-6.64
Repealed.
7-1-6.65
Repealed.
7-1-6.66
Distribution; offset for food and beverage establishments deduction.
7-1-6.67
Distribution; Local Economic Development Act Fund; administrative fee.
7-1-6.68
Distribution; cannabis excise tax; municipalities and counties.
7-1-6.69
Distribution; health insurance premium surtax; health care affordability fund; behavioral health program fund.
7-1-6.70
Distribution; land grant-merced assistance fund.
7-1-6.71
Distribution; metropolitan redevelopment fund; administrative fee.
7-1-6.72
Distribution; health care delivery and access fund.
7-1-6.73
Distribution; state fairgrounds district.
7-1-7
Repealed.
7-1-8
Confidentiality of returns and other information.
7-1-8.1
Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.
7-1-8.2
Information required to be revealed.
7-1-8.3
Information that may be revealed to public.
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.
7-1-8.5
Information that may be revealed to national governments or their agencies.
7-1-8.6
Information that may be revealed to certain tribal governments.
7-1-8.7
Information that may be revealed to other states or multistate administrative bodies.
7-1-8.8
Information that may be revealed to other state and legislative agencies.
7-1-8.9
Information that may be revealed to local governments and their agencies.
7-1-8.10
Information that may be revealed to private persons other than the taxpayer.
7-1-8.11
Information that may be revealed to a water and sanitation district.
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