Statutes with Regulations

The Taxation and Revenue Department administers various tax and fee acts. The files linked below contain copies of the statutes within these acts. The files also contain the regulations the Department has developed to interpret and clarify these statutes. We have compiled these files in this format to assist in the administration of these acts. This format also provides a single location where you can find tax and fee statutes and the regulations that pertain to them.

Official copies of filed rules (regulations) can be obtained from the New Mexico Commission of Public Records.  To view only the statutes governing New Mexico tax and fee programs, select “Statutory Chapters in New Mexico Statutes Annotated 1978.”