Under the Inspection of Public Records Act, every person has the right to inspect public records of public bodies—including the New Mexico Taxation and Revenue Department (TRD).

The Act also makes compliance with requests to inspect an integral duty of the officers and employees of TRD.

Procedures for Requesting Inspection

You can submit requests to inspect public records to the records custodian either orally or in writing. A written request must contain the following items for the person making the request:

  • Name; 
  • Address;
  • Telephone number, and
  • Description of the records sought in enough detail to enable the records custodian to identify and locate the requested records.

IPRA Request - Written requests can be sent to the address below.
Taxation and Revenue Department
Attn:  Public Records Custodian/IPRA
P.O. Box 630, Santa Fe, NM 87504-0630

Email requests are written requests under the Inspection of Public Records Act and may be directed to TRD.IPRA@STATE.NM.US.

The records custodian must permit inspection immediately or as soon as practical, but no later than 15 calendar days after the records custodian receives the inspection request. If inspection is not permitted within three business days, the person making the request will receive a written response explaining when the records will be available for inspection or when the public body will respond to the request

If any of the records sought are unavailable for public inspection, the person making the request is entitled to a written response from the records custodian explaining the reasons inspection has been denied. The written denial will be delivered or mailed within 15 calendar days after the records custodian received the request for inspection.

Click the Contact Us button for custodian contact information.

Procedures for Requesting Copies and Copy Fees

If you would like a copy of a public record, the records custodian may charge a reasonable fee. The fee for documents 11”x17” or smaller is $.25 per page. The fee for larger documents is under review. For records other than documents, the reasonable fee is established by agreement with TRD.

The records custodian may request that applicable fees for copying public records be paid before copies are made. When you pay an advance copying charge and request a receipt, the records custodian will give you one.

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Taxation and Revenue New Mexico

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Santa Fe, NM 87504
(505) 827-0700

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