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Regulations are written statements of general application intended to help us all interpret and apply the statutes to which they relate.

This section identifies recently filed regulations. The listing below is organized by tax act followed by the regulation
number(s) for recently filed regulations under that act. The links below will lead you to the corresponding tax act. Once you open the tax act you must conduct a search for the regulation number that you are interested in viewing.

Gross Receipts and Compensating Tax Act NMAC – Engaging in Business NMAC – Gross Receipts – General

Special Fuels Supplier Tax Act NMAC – Definitions NMAC – Temporary Special Fuel User Permit NMAC – Border Crossing Special Fuel Permit NMAC – Violation of the Special Fuels Supplier Tax Act NMAC – Revocation of Special Fuel User Permits 


Tax Administration Act NMAC – Authorized Representative – Approved Electronic Media


Weight Distance Tax Act NMAC – Weight Distance Tax Identification Permit – Administrative Fee


Motor Vehicle Code NMAC – Proof of Identity, and Age for a Driving Authorization Card or Identification Card That is Not Acceptable for Federal Purposes NMAC – Proof of New Mexico Residency NMAC – Fingerprints and Criminal History Screening



New Mexico Administrative Code

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