Taxpayer Rights & Responsibilities

As a New Mexico taxpayer, you enjoy a comprehensive Taxpayer Bill of Rights.

The Bill covers everything from guarantees of privacy and confidentiality to a protest procedure when you and the Taxation and Revenue Department (TRD) disagree. The law preserves these rights in Section 7-1-4.2 NMSA, Tax Administration Act enacted in 2003. Its purpose is to:

• ensure that your rights as a New Mexico taxpayer are adequately safeguarded and protected during the assessment, collection and enforcement of any tax administered by TRD pursuant to the Tax Administration Act;
• ensure that you are treated with dignity and respect; and
• provide brief but comprehensive statements that explain in simple, non-technical terms your rights as set forth in the statute.

The Secretary of TRD also adopts rules and regulations that protect you. FYI-405: Taxpayer Bill of Rights—Your Rights as a Taxpayer supplies a brief summary of those rights, and outlines the steps to take when you and TRD disagree.

See FYI-406: Your Rights Under the Tax Law to review your rights with respect to tax law.