The Taxation and Revenue Department (Department) produces a quarterly Report for use by local governments authorized to receive it.
This Taxpayer Listing (Report 455) is designed to aid your municipality or county in the self-monitoring of gross receipts taxpayers reporting within your geographic jurisdiction. The Report 455 lists all taxpayers which have reported all or part of their gross receipts in your jurisdiction during the time period indicated on the report.
The Report 455 is available only upon written request and is considered to be confidential taxpayer information; thus, local government recipients are bound by the restrictions imposed by Section 7-1-8.9 NMSA 1978, the Department’s “confidentiality statute”. Section 7-1-8 prohibits the Department from disclosing information contained in taxpayer returns, except as expressly provided. In accordance with Section 7-1-8.9, the information in the Report 455 cannot be disclosed by any local government recipient. The unauthorized release of taxpayer information to anyone may subject you to a fine of $1,000 and/or 1 year imprisonment pursuant to Section 7-1-76 NMSA 1978.
Jurisdictions who wish to receive Report 455 must complete the Request For Taxpayer Listing (1st link below) and return it to the Department as directed.
Request For Taxpayer Listing
The Report 455 description can be viewed below.
In addition to the Report 455 the Department also produces two other reports related to the distribution of gross receipts tax revenue. All of these reports are useful data sources for local governments to help them understand current collections and to analyze future trends in gross receipts tax distributions. These additional reports are available on this website and can be found under "Other Reports".