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NM Taxation & Revenue Department
MVD New Mexico

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  2. Rulings

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Rulings

What are rulings?

A ruling is a written statement by the Secretary of the Taxation and Revenue Department (Tax & Rev), 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.

Request a ruling

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 Tax & Rev is not required to issue a ruling when requested to do so, it carefully considers every request. A ruling must be signed by the Secretary and must also be reviewed by the legal counsel of Tax & Rev. Please note that the Secretary is not required by statute to issue a ruling.
  • 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 Tax & Rev over the subject matter of the request. The time it takes Tax & Rev to issue a ruling varies depending on the difficulty of the issues that need to be addressed.

Send Ruling Requests to:

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

Issued Rulings

To ensure that the facts presented are accurate, a taxpayer requesting a ruling is allowed to review a draft of the ruling before issued by Tax & Rev. When a ruling is granted, it is binding on Tax & Rev and the taxpayer to whom it is issued.

You may use a ruling issued to another taxpayer as guidance for the imposition of taxes in similar situations, but a ruling is not binding onTax & Rev in its dealings with any other taxpayer.

To view a listing of all rulings in force, along with a brief description of the issue each ruling addresses, please click on the Table of Contents folder below.

Any ruling issued prior to April 24, 2026, are considered archived documents. These documents are not updated once they have been issued and are available to the public only for research and reference purposes only.

Rulings

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