Inspection of Public Records
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.
Compliance with requests to inspect public records is an integral duty of the officers and employees of Taxation and Revenue
To submit a request to the New Mexico Taxation and Revenue Department records custodian, use the link to the Gov QA online portal:
Procedures for Requesting Inspection
The Gov QA portal connects directly to Taxation and Revenue’s records custodian and is the fastest and easiest way to submit a records request to the department.
We also accept records requests by mail and email at the addresses below.
Written requests
Taxation and Revenue Department
Attn: Public Records Custodian/IPRA
P.O. Box 630, Santa Fe, NM 87504-0630
Email requests
A person desiring to inspect public records may submit a request to the records custodian orally or in writing. However, the procedures and penalties prescribed by the Act apply only to written requests. A written request must contain the name, address and telephone number of the person making the request. The request must describe the records sought in sufficient detail to enable the records custodian to identify and locate the requested records.
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 for inspection.
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 shall be delivered or mailed within 15 calendar days after the records custodian received the request for inspection.
Procedures for Requesting Physical Copies and Copy Fees
There is no fee for records produced electronically. However, if a person requesting inspection would like a physical copy of a public record, a reasonable fee will be charged. The fee for printed documents 8.5 inches by 11 inches or smaller is 75 cents per page. The fee for larger documents is 1 dollar per page. The fee for CD or DVD is $10 per disc. The records custodian may request that applicable fees for copying public records be paid in advance, before the copies are made. A receipt indicating that the fees have been paid will be provided upon request to the person requesting the copies.