N.M. Stat. § 7-1-2 (2026)

The Tax Administration Act applies to and governs:

   A. the administration and enforcement of the following taxes or tax acts as they now
exist or may hereafter be amended:

       (1)   Income Tax Act [Chapter 7, Article 2 NMSA 1978];

       (2)   Withholding Tax Act [Chapter 7, Article 3 NMSA 1978];

      (3)    Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act
[Chapter 7, Article 3A NMSA 1978];

       (4)    Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA
1978], Interstate Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C
NMSA 1978] and Leased Vehicle Gross Receipts Tax Act [Chapter 7, Article 14A
NMSA 1978];

       (5)   Liquor Excise Tax Act [Chapter 7, Article 17 NMSA 1978];

       (6)   Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978];

       (7)   any municipal local option gross receipts tax or municipal compensating
tax;
         (8)    any county local option gross receipts tax or county compensating tax;

         (9)    Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978];

         (10)   Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978];

      (11) petroleum products loading fee, which fee shall be considered a tax for the
purpose of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978];

         (12)   Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978];

         (13)   Cigarette Tax Act [Chapter 7, Article 12 NMSA 1978];

         (14)   Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978];

         (15)   Railroad Car Company Tax Act [Chapter 7, Article 11 NMSA 1978];

        (16) Investment Credit Act [Chapter 7, Article 9A NMSA 1978], rural job tax
credit, Laboratory Partnership with Small Business Tax Credit Act [Chapter 7, Article 9E
NMSA 1978], Technology Jobs and Research and Development Tax Credit Act
[Chapter 7, Article 9F NMSA 1978], Film Production Tax Credit Act [Chapter 7, Article
2F NMSA 1978], Affordable Housing Tax Credit Act [Chapter 7, Article 9I NMSA 1978]
and high-wage jobs tax credit;

         (17)   Corporate Income and Franchise Tax Act [Chapter 7, Article 2A NMSA
1978];

    (18) Uniform Division of Income for Tax Purposes Act [Chapter 7, Article 4
NMSA 1978];

         (19)   Multistate Tax Compact [7-5-1 NMSA 1978];

         (20)   Tobacco Products Tax Act [Chapter 7, Article 12A NMSA 1978];

      (21) the telecommunications relay service surcharge imposed by Section 63-
9F-11 NMSA 1978, which surcharge shall be considered a tax for the purposes of the
Tax Administration Act;

         (22)   the Insurance Premium Tax Act [7-40-1 to 7-40-10 NMSA 1978];

         (23)   the Health Care Quality Surcharge Act [7-41-1 to 7-41-8 NMSA 1978];

         (24)   the Cannabis Tax Act [7-42-1 to 7-42-5 NMSA 1978]; and

         (25)   the Health Care Delivery and Access Act [24A-8-1 to 24A-8-7 NMSA
1978];
   B. the administration and enforcement of the following taxes, surtaxes, advanced
payments or tax acts as they now exist or may hereafter be amended:

         (1)    Resources Excise Tax Act [Chapter 7, Article 25 NMSA 1978];

         (2)    Severance Tax Act [7-26-1 to 7-26-8 NMSA 1978];

         (3)    any severance surtax;

         (4)    Oil and Gas Severance Tax Act [Chapter 7, Article 29 NMSA 1978];

         (5)    Oil and Gas Conservation Tax Act [Chapter 7, Article 30 NMSA 1978];

         (6)    Oil and Gas Emergency School Tax Act [Chapter 7, Article 31 NMSA
1978];

         (7)    Oil and Gas Ad Valorem Production Tax Act [Chapter 7, Article 32 NMSA
1978];

         (8)    Natural Gas Processors Tax Act [Chapter 7, Article 33 NMSA 1978];

     (9)   Oil and Gas Production Equipment Ad Valorem Tax Act [Chapter 7, Article
34 NMSA 1978];

         (10)   Copper Production Ad Valorem Tax Act [Chapter 7, Article 39 NMSA
1978];

      (11) any advance payment required to be made by any act specified in this
subsection, which advance payment shall be considered a tax for the purposes of the
Tax Administration Act;

         (12)   Enhanced Oil Recovery Act [Chapter 7, Article 29A NMSA 1978];

    (13) Natural Gas and Crude Oil Production Incentive Act [7-29B-1 to 7-29B-6
NMSA 1978]; and

      (14) intergovernmental production tax credit and intergovernmental production
equipment tax credit;

   C. the administration and enforcement of the following taxes, surcharges, fees or
acts as they now exist or may hereafter be amended:

         (1)    Weight Distance Tax Act [Chapter 7, Article 15A NMSA 1978];

      (2)    the workers' compensation fee authorized by Section 52-5-19 NMSA
1978, which fee shall be considered a tax for purposes of the Tax Administration Act;
         (3)   Uniform Unclaimed Property Act (1995) [Chapter 7, Article 8A NMSA
1978];

      (4)   911 emergency surcharge and the network and database surcharge,
which surcharges shall be considered taxes for purposes of the Tax Administration Act;

     (5)   the solid waste assessment fee authorized by the Solid Waste Act [74-9-1
NMSA 1978] which fee shall be considered a tax for purposes of the Tax Administration
Act;

       (6)   the water conservation fee imposed by Section 74-1-13 NMSA 1978,
which fee shall be considered a tax for the purposes of the Tax Administration Act; and

        (7)  the gaming tax imposed pursuant to the Gaming Control Act [Chapter 60,
Article 2E NMSA 1978]; and

   D. the administration and enforcement of all other laws, with respect to which the
department is charged with responsibilities pursuant to the Tax Administration Act, but
only to the extent that the other laws do not conflict with the Tax Administration Act.

History: 1953 Comp., § 72-13-14, enacted by Laws 1965, ch. 248, § 2; 1966, ch. 54, §
1; 1969, ch. 156, § 1; 1971, ch. 276, § 3; 1973, ch. 346, § 1; 1974, ch. 13, § 1; 1975, ch.
301, § 1; 1978, ch. 182, § 22; 1979, ch. 144, § 2; 1982, ch. 18, § 1; 1983, ch. 211, § 3;
1985, ch. 65, § 1; 1986, ch. 20, § 2; 1987, ch. 45, § 20; 1987, ch. 268, § 1; 1988, ch. 71,
§ 1; 1988, ch. 73, § 1; 1989, ch. 263, § 1; 1989, ch. 325, § 1; 1989, ch. 326, § 10; 1989,
ch. 327, § 1; 1990, ch. 86, § 1; 1990, ch. 88, § 1; 1990, ch. 99, § 45; 1990, ch. 124, §
12; 1990, ch. 125, § 1; 1992, ch. 55, § 1; 1993, ch. 5, § 1; 1994, ch. 51, § 1; 1996, ch.
15, § 1; 1997, ch. 190, § 64; 2000, ch. 28, § 1; 2001, ch. 56, § 1; 2004, ch. 4, § 3; 2006,
ch. 25, § 1; 2007, ch. 164, § 1; 2016, ch. 77, § 1; 2019, ch. 47, § 1; 2019, ch. 53, § 10;
2019, ch. 270, § 1; 2021 (1st S.S.), ch. 4, § 48; 2024, ch. 41, § 8.

                                     ANNOTATIONS

Compiler's notes — Laws 2025, ch. 130, § 154 amended Laws 2024, ch. 41, § 13 that
would have provided for the delayed repeal of 7-1-2 NMSA 1978, effective June 20,
2025.

Cross references. — For administration of Income Tax Act, see 7-2-22 NMSA 1978.

For rural job tax credit, see 7-2E-1.1 NMSA 1978.

For administration and enforcement of Estate Tax Act, see 7-7-10 NMSA 1978.

The 2024 amendment, effective December 1, 2024, added the Health Care Delivery
and Access Act to the list of taxes and tax acts that are administered, enforced and
governed by the Tax Administration Act; and in Subsection A, added Paragraph A(25).
Laws 2024, ch. 41, § 14, provided that the provisions of 24A-8-1 to 24A-8-7 NMSA 1978
shall become effective on the first day of the month subsequent to the health care
authority department receiving the necessary federal authorizations and approvals of
waivers required to implement and administer the Health Care Delivery and Access Act.
Upon this occurring, the secretary of health care authority shall immediately notify the
New Mexico compilation commission, the director of the legislative council service and
the secretary of taxation and revenue.

Pursuant to Laws 2024, ch. 41, § 14, the effective date of Laws 2024, ch. 41 is
December 1, 2024. On November 25, 2024, the New Mexico health care authority
received the necessary federal authorizations and approvals of waivers required to
implement and administer the Health Care Delivery and Access Act.

The 2021 (1st S.S.) amendment, effective June 29, 2021, added the Cannabis Tax Act
to the list of taxes or tax acts to which the Tax Administration Act applies and governs;
and in Subsection A, added Paragraph A(24).

2019 Amendments. — Laws 2019, ch. 47, § 1, effective January 1, 2020, added the
Insurance Premium Tax Act to the list of tax acts to which the Tax Administration Act
applies and governs; and in Subsection A, added Paragraph A(22).

Laws 2019, ch. 53, § 10, effective July 1, 2019, added the Health Care Quality
Surcharge Act to the list of tax acts to which the Tax Administration Act applies and
governs; and in Subsection A, added Paragraph A(22) [now A(23)].

Laws 2019, ch. 270, § 1, effective July 1, 2019, added the Oil and Gas Proceeds and
Pass-Through Entity Withholding Tax Act, the Interstate Telecommunications Gross
Receipts Tax Act and the Leased Vehicle Gross Receipts Tax Act, and any municipal
compensating tax or county compensating tax, to the list of tax acts to which the Tax
Administration Act applies and governs; in Subsection A, Paragraph A(3), deleted
"Venture Capital Investment" and added "Oil and Gas Proceeds and Pass-Through
Entity Withholding Tax", in Paragraph A(4), after "Compensating Tax Act", added
"Interstate Telecommunications Gross Receipts Tax Act", and after "and", deleted "any
state gross receipts tax" and added "Leased Vehicle Gross Receipts Tax Act", in
Paragraph A(7), after "gross receipts tax", added "or municipal compensating tax", and
in Paragraph A(8), after "gross receipts tax", added "or county compensating tax".

The 2016 amendment, effective May 18, 2016, made non-substantive amendments to
conform references in the law; in Subsection A, in Paragraph (16), after "Technology
Jobs", added "and Research and Development", after "Tax Credit Act,", deleted "film
production tax credit, New Mexico filmmaker tax credit" and added "Film Production Tax
Credit Act", after "Affordable Housing Tax Credit Act", added "and", and after "high-
wage jobs tax credit", deleted "and Research and Development Small Business Tax
Credit Act".
The 2007 amendment, effective June 15, 2007, applied the Tax Administration Act to
the film tax credit, New Mexico filmmaker tax credit, Affordable Housing Tax Credit Act,
high-wage jobs tax credit and Research and Development Small Business Tax Credit
Act.

The 2006 amendment, effective March 2, 2006, deleted Paragraph (22) of Subsection
A, which provided for a daily bed charge.

The 2004 amendment, effective May 19, 2004, added a new Paragraph (22) to
Subsection A of this section.

The 2001 amendment, effective July 1, 2001, in Subsection A, inserted the provisions
contained in former Paragraphs (16) and (17) as well as "Laboratory Partnership with
Small Business Tax Credit Act and Technology Jobs Tax Credit Act" in present
Paragraph (16), and renumbered the remaining paragraphs accordingly.

The 2000 amendment, effective July 1, 2000, in Subsection A, inserted Paragraphs (3),
(17), and (18), deleted Paragraph (20), which read "Filmmaker's Credit Act," and
redesignated the remaining paragraphs accordingly; added Subsections B(12) through
(14); in Subsection C, deleted Paragraph (2) concerning the Special Fuels Tax Act, and
redesignated the remaining paragraphs accordingly.

The 1997 amendment, effective June 20, 1997, in Subsection A, deleted Paragraph (6)
referring to the Banking and Financial Corporations Tax Act, and redesignated former
Paragraphs (7) to (22) as Paragraphs (6) to (21); in Subsection C, deleted "and" at the
end of Paragraph (6) and added Paragraph (8).

The 1996 amendment, effective July 1, 1996, added Paragraph A(12), redesignated
former Paragraphs A(12) to A(15) as Paragraphs A(13) to A(16), deleted former
Paragraph A(16) which read "Corporate Income Tax Act;", deleted former Paragraph
C(4) which read "Controlled Substance Tax Act;", redesignated Paragraphs C(5) to C(8)
as Paragraphs C(4) to C(7), and made a stylistic change in Subsection D.

The 1994 amendment, effective July 1, 1994, in Subsection A, deleted "and" at the end
of Paragraph (20), added "and" at the end of Paragraph (21) and added Paragraph (22);
and, in Subsection C, rewrote Paragraph (6), which read: "911 emergency surcharge,
which surcharge shall be considered a tax for purposes of the Tax Administration Act;
and", and added Paragraph (8).

The 1993 amendment, effective July 1, 1993, in Subsection A, substituted "local
option" for "sales or" in Paragraph (7), rewrote Paragraph (8) which read "County Fire
Protection Excise Tax Act", rewrote Paragraph (9) which read "any county local option
gross receipts", and added paragraph (21); in Subsection B, inserted "surtaxes,
advanced payments" in the introductory paragraph and added Paragraph (11); in
Subsection C, substituted "surcharges, fees or acts" for "or tax acts" in the introductory
paragraph, substituted "fee" for "assessment" in two places in Paragraph (3), and added
the language beginning "which surcharge shall" at the end of Paragraph (6); and made
minor stylistic changes.

The 1992 amendment, effective July 1, 1992, added "and any state gross receipts tax"
at the end of Subsection A(3); added present Subsection A(11); redesignated former
Subsections A(11) to A(13) as present Subsections A(12) to A(14); deleted former
Subsection A(14), which read: "County and Municipal Gasoline Tax Act"; added
"Uniform" at the beginning of Subsection C(5); and added Subsection C(7).

The 1990 amendment, effective March 7, 1990, in Subsection A, added Paragraph (5),
redesignated former Paragraphs (5) to (8) as present Paragraphs (6) to (9), and deleted
former Paragraph (9) which read "Uniform Disposition of Unclaimed Property Act"; in
Subsection D, added Paragraph (10) and made related stylistic changes; and, in
Subsection C, added Paragraphs (5) and (6) and made related stylistic changes.

The 1989 amendment, effective July 1, 1989, added Subsections C(3) and C(4).

Doctrine of vicarious or virtual exhaustion of remedies does not apply. — The Tax
Administration Act provides the exclusive remedies for tax refunds and requires
taxpayers to individually seek a refund. Each member of the class of taxpayers
challenging the constitutionality of a tax must individually exhaust their administrative
remedies and only after individual exhaustion by each class member can the district
court have jurisdiction over the class. The doctrine of vicarious or virtual exhaustion of
remedies that allows a class action for tax refunds to proceed when only a few
members of the proposed class have exhausted their administrative remedies does not
apply to proceedings under the Tax Administration Act. U.S. Xpress. Inc. v. N.M.
Taxation & Revenue Dep’t, 2006-NMSC-017, 139 N.M. 589, 136 P.3d 999, rev'g 2005-
NMCA-091, 138 N.M. 55, 116 P.3d 846..

Refund procedures of 7-1-26 NMSA 1978 are not applicable to real property taxes.
Lovelace Ctr. for Health Sciences v. Beach, 1980-NMCA-004, 93 N.M. 793, 606 P.2d
203.

This article governs priorities between assignee for creditors and state. — In
disposing of priorities between the assignee for the benefit of creditors and the State of
New Mexico, a court is governed by the Tax Administration Act. Regents of N.M.
College of Agric. & Mechanic Arts v. Academy of Aviation, Inc., 1971-NMSC-087, 83
N.M. 86, 488 P.2d 343.

Law reviews. — For comment, "Ad Valorem Taxes - Omitted Property and
Improvements - Assessments," see 6 Nat. Resources J. 105 (1966).