A ruling is a written statement by the Secretary of the Taxation and Revenue Department (TRD), applying to one or a small number of taxpayers, interpreting the statutes to which it relates.

A ruling responds to a request for clarification of the tax consequences for a specified set of circumstances. A ruling must be signed by the Secretary and must also be reviewed by the Attorney General or other legal counsel of TRD.

  • You may request a ruling at no charge to clarify your tax liability or responsibility under specific circumstances. Your representative, such as an accountant or attorney, may request a ruling on your behalf, but must disclose your name as the taxpayer.
  • You or your representative must make the request in writing and include accurate taxpayer identification and the details of your situation. You should also submit copies of contracts, agreements, or other documents that clarify the situation for which you are requesting the ruling. 
  • While TRD is not required to issue a ruling when requested to do so, it carefully considers every request. TRD will not issue a ruling to you if you are undergoing an audit, have an outstanding assessment, or are involved in a protest or litigation with TRD over the subject matter of the request. The time it takes TRD to issue a ruling varies depending on the difficulty of the issues that need to be addressed.

Send requests for a ruling to:

New Mexico Taxation and Revenue Department

Attn: Cabinet Secretary
P.O. Box 630
Santa Fe, NM  87504-0630

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