GroundRules
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- 6-35-8 · Refunding bonds.
- 6-35-9 · Tax modifications; bond terms; expiration.
- 6-35-10 · District development plan.
- 6-35-11 · Exemption from taxation.
- 6-35-12 · Report required.
- 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- 7-1-2.1 · Repealed.
- 7-1-2.2 · Repealed.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- 7-1-5 · Repealed.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- 7-1-6.3 · Repealed.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- 7-1-6.6 · Repealed.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- 7-1-6.14 · Repealed.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- 7-1-6.17 · Repealed.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 · Distribution to oil and gas reclamation fund. (Effective July 1, 2027.)
- 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- 7-1-6.24 · Repealed.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. (Repealed effective July 1, 2028.)
- 7-1-6.42 · Distribution; state building bonding fund; gross receipts tax.
- 7-1-6.42 · Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)
- 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. (Repealed effective January 1, 2028.)
- 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.