N.M. Stat. » N.M. Stat. / Chapter 7 / Article 1
New Mexico Statutes

N.M. Stat. § 7-1-1 (2026)

Short title.

✓ current as of May 2026
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Chapter 7, Article 1 NMSA 1978 may be cited as the "Tax Administration Act".

History: 1953 Comp., § 72-13-13, enacted by Laws 1965, ch. 248, § 1; 1979, ch. 144, §
1.

                                   ANNOTATIONS

Am. Jur. 2d, A.L.R. and C.J.S. references. — Validity of statutory classifications
based on population - tax statutes, 98 A.L.R.3d 1083.
Notes of Decisions
Cited in 22 cases (4 in the last 5 years), 1980–2024 · leading case: Kewanee Indus., Inc. v. Reese, 845 P.2d 1238 (N.M. 1993).
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Kewanee Indus., Inc. v. Reese, 845 P.2d 1238 (N.M. 1993). · cites it 2× “The Tax Administration Act, NMSA 1978, §§ 7-1-1 to -82 (Repl.Pamp.1990 & Cum.”
Kaiser Steel Corp. v. Revenue Div., Taxation & Revenue Dep't, 628 P.2d 687 (N.M. Ct. App. 1981). · cites it 2× “Kaiser Steel Corporation (Kaiser) operates a coal mine in Colfax County, New Mexico, for which it acquired certain pieces of mining equipment, including a "dragline" and "continuous miner," the taxable value of which is the subject of this appeal.”
City of Eunice v. N.M. Taxation & Revenue Dep't, 2014 NMCA 85 (N.M. Ct. App. 2014). · cites it 2× “The single question we must address is whether a certain provision of the Tax Administration Act (the Act), NMSA 1978, §§ 7-1-1 to -82 (1965, as amended through 2013), permits the Department to recover gross receipts tax revenues that it erroneously transferred and distributed…”
City of Eunice v. State of New Mexico Taxation & Revenue Dep't, 2014 NMCA 085 (N.M. Ct. App. 2014). · cites it 2× “The single question we must address is whether a certain provision of the Tax Administration Act (the Act), NMSA 1978, §§ 7-1-1 to -82 (1965, as amended through 2013), permits the Department to recover gross receipts tax revenues that it erroneously transferred and distributed…”
Ramah Navajo Sch. Bd., Inc. v. New Mexico Taxation & Revenue Dep't, 977 P.2d 1021 (N.M. Ct. App. 1999). · cites it 2× “The district court here correctly ruled that NMSA 1978, Section 7-1-26 (1997) of the New Mexico Tax Administration Act, NMSA 1978, §§ 7-1-1 to -82 (1965, as amended through 1998), provides that adequate remedy.”
Siemens Energy & Automation, Inc. v. New Mexico Taxation & Revenue Dep't, 889 P.2d 1238 (N.M. Ct. App. 1994). “The Tax Administration Act, NMSA 1978, Sections 7-1-1 to -82 (Repl.Pamp.1993 & Supp.”
Conoco, Inc. v. State Taxation & Revenue Dep't, 931 P.2d 739 (N.M. Ct. App. 1995). · cites it 2× “See Tax Administration Act, NMSA 1978, §§ 7-1-1 through 7-1-82 (Repl.”
United Nuclear Corp. v. Revenue Div., Taxation & Revenue Dep't, 648 P.2d 335 (N.M. Ct. App. 1982). “We cite to sections of the Tax Administration Act, § 7-1-1 through § 7-1-82 N.M.S.A.1978, which are applicable to this case.”
Weatherford Artificial Lift Sys. v. Clarke, 2021 NMCA 065 (N.M. Ct. App. 2021). · cites it 2× “, the Tax Administration Act, NMSA 1978, §§ 7-1-1 to -83 (1965, as amended through 2021), and the Administrative Hearings Office Act, NMSA 1978, §§ 7-1B-1 to -10 (2015, as amended through 2019), the parties cite different versions in their briefing.”
State ex rel. Shell W. E & P, Inc. v. Chavez, 2002 NMCA 005 (N.M. Ct. App. 2001). · cites it 2× “THE NEW MEXICO CONSTITUTION {13} The Secretary protests that to interpret the Act as we have violates Article IV, Section 34 of the New Mexico Constitution, because such interpretation would change the rights and remedies of the State and also change set statutory rules of…”
State Ex Rel. Shell W. v. Chavez, 38 P.3d 886 (N.M. Ct. App. 2001). · cites it 2× “THE NEW MEXICO CONSTITUTION {13} The Secretary protests that to interpret the Act as we have violates Article IV, Section 34 of the New Mexico Constitution, because such interpretation would change the rights and remedies of the State and also change set statutory rules of…”
U.S. Xpress, Inc. v. New Mexico Taxation & Revenue Dep't, 2005 NMCA 091 (N.M. Ct. App. 2005). · cites it 2× “Based on section 22 of the Tax Administration Act, NMSA 1978, §§ 7-1-1 to -82 (1965, as amended through 2004), the district court concluded that it “lack[ed] jurisdiction over those members of the proposed class who have not exhausted their administrative remedies,” and held…”
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