Request for Tax Reports

The Taxation and Revenue Department (Department) may, upon request, provide certain Reports to municipalities and counties. 

The Department provides Reports to municipalities and counties pursuant to NMSA 1978, Section 7-1-8.9.  Because the Reports contain confidential taxpayer information, the Department  will only provide  the Reports after a municipality or county has executed a Confidentiality Agreement and the personnel who will review the Reports have undergone confidentiality training.

The Confidentiality Agreement is available at CONFIDENTIALITY AGREEMENT

The Confidentiality Training is available at CONFIDENTIALITY TRAINING

It is the responsibility of the municipality or county to designate the authorized personnel, and to ensure that all authorized personnel have completed and remain current in their confidentiality training.

Once the Confidentiality Agreement is executed and the personnel have completed the confidentiality training, a Report may be requested from the Department by use of this form:

REQUEST FOR RECORDS

There are four different Reports that may be requested by a municipality or county pursuant to NMSA 1978, Section 7-1-8.9:

1. 455 – GRT Filers by Location is designed to aid your municipality or county in the self-monitoring of gross receipts taxpayers are reporting within your geographic jurisdiction455 – GRT Filers by Location lists all taxpayers which have reported all or part of their gross receipts in your jurisdiction during the time period indicated on the report.  A municipality may request this Report pursuant to Section 7-1-8.9(A)(1)(a), and a county may request this Report pursuant to Section 7-1-8.9(A)(2)(a). A more detailed description of the 455 – GRT Filers by Location is available at 455 Report Description 
2. The Monthly Local Government GRT Payer Range report is designed to show your municipality or county a “range” of the gross receipts paid by the taxpayer that is distributed to each location tax option within your geographic jurisdiction.  A municipality may request this Report pursuant to Section 7-1-8.9(A)(1)(b), and a county may request this Report pursuant to Section 7-1-8.9(A)(2)(b). A more detailed description of the Monthly Local Government GRT Payer Range is available at Range report Description 
3. The “Filer Verification Report” allows a municipality or county to furnish to the Department a list of businesses from your geographic jurisdiction, and have the Department verify whether these businesses have reported gross receipts to the Department but have not reported gross receipts within the proper geographic jurisdiction.  A municipality may request this report pursuant to Section 7-1-8.9(A)(1)(c), and a county may request this report pursuant to Section 7-1-8.9(A)(2)(c) or (d). For more information on the Filer Verification Report, please contact David Monteith. 
4. The Distribution Increase or Decrease Report is intended to allow a municipality or county to verify the amount of distribution or transfer it received pursuant to Section 7-1-6.15.  A municipality or county may request this Report pursuant to Section 7-1-8.9(A)(3). A more detailed description of the Distribution Increase or Decrease Report is available at Distribution Increase/Decrease Report Description NOTE: This Report is subject to additional confidentiality requirements; please contact David Monteith for more information.

Reports requested pursuant to the above procedure are confidential taxpayer information; thus, local government recipients are bound by the restrictions imposed by Section 7-1-8 et seq., which is 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 Reports cannot be disclosed by any local government recipient, except as specifically provided by law. 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.

The Department’s contact person is David Monteith, Local Government Liaison, who can be reached at: (505) 827-2588 or tax.localgov@state.nm.us