The Tax Administration Act applies to and governs:
A. the administration and enforcement of the following taxes or tax acts as they now exist or may hereafter be amended:
(1) Income Tax Act [Chapter 7, Article 2 NMSA 1978];
(2) Withholding Tax Act [Chapter 7, Article 3 NMSA 1978];
(3) Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act [Chapter 7, Article 3A NMSA 1978];
(4) Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978], Interstate Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C NMSA 1978] and Leased Vehicle Gross Receipts Tax Act [Chapter 7, Article 14A NMSA 1978];
(5) Liquor Excise Tax Act [Chapter 7, Article 17 NMSA 1978];
(6) Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978];
(7) any municipal local option gross receipts tax or municipal compensating tax;
(8) any county local option gross receipts tax or county compensating tax;
(9) Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978];
(10) Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978];
(11) petroleum products loading fee, which fee shall be considered a tax for the purpose of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978];
(12) Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978];
(13) Cigarette Tax Act [Chapter 7, Article 12 NMSA 1978];
(14) Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978];
(15) Railroad Car Company Tax Act [Chapter 7, Article 11 NMSA 1978];
(16) Investment Credit Act [Chapter 7, Article 9A NMSA 1978], rural job tax credit, Laboratory Partnership with Small Business Tax Credit Act [Chapter 7, Article 9E NMSA 1978], Technology Jobs and Research and Development Tax Credit Act [Chapter 7, Article 9F NMSA 1978], Film Production Tax Credit Act [Chapter 7, Article 2F NMSA 1978], Affordable Housing Tax Credit Act [Chapter 7, Article 9I NMSA 1978] and high-wage jobs tax credit;
(17) Corporate Income and Franchise Tax Act [Chapter 7, Article 2A NMSA 1978];
(18) Uniform Division of Income for Tax Purposes Act [Chapter 7, Article 4 NMSA 1978];
(19) Multistate Tax Compact [7-5-1 NMSA 1978];
(20) Tobacco Products Tax Act [Chapter 7, Article 12A NMSA 1978];
(21) the telecommunications relay service surcharge imposed by Section 63-9F-11 NMSA 1978, which surcharge shall be considered a tax for the purposes of the Tax Administration Act;
(22) the Insurance Premium Tax Act [7-40-1 to 7-40-10 NMSA 1978]; and
(23) the Health Care Quality Surcharge Act [7-41-1 to 7-41-8 NMSA 1978];
B. the administration and enforcement of the following taxes, surtaxes, advanced payments or tax acts as they now exist or may hereafter be amended:
(1) Resources Excise Tax Act [Chapter 7, Article 25 NMSA 1978];
(2) Severance Tax Act [7-26-1 to 7-26-8 NMSA 1978];
(3) any severance surtax;
(4) Oil and Gas Severance Tax Act [Chapter 7, Article 29 NMSA 1978];
(5) Oil and Gas Conservation Tax Act [Chapter 7, Article 30 NMSA 1978];
(6) Oil and Gas Emergency School Tax Act [Chapter 7, Article 31 NMSA 1978];
(7) Oil and Gas Ad Valorem Production Tax Act [Chapter 7, Article 32 NMSA 1978];
(8) Natural Gas Processors Tax Act [Chapter 7, Article 33 NMSA 1978];
(9) Oil and Gas Production Equipment Ad Valorem Tax Act [Chapter 7, Article 34 NMSA 1978];
(10) Copper Production Ad Valorem Tax Act [Chapter 7, Article 39 NMSA 1978];
(11) any advance payment required to be made by any act specified in this subsection, which advance payment shall be considered a tax for the purposes of the Tax Administration Act;
(12) Enhanced Oil Recovery Act [Chapter 7, Article 29A NMSA 1978];
(13) Natural Gas and Crude Oil Production Incentive Act [7-29B-1 to 7-29B-6 NMSA 1978]; and
(14) intergovernmental production tax credit and intergovernmental production equipment tax credit;
C. the administration and enforcement of the following taxes, surcharges, fees or acts as they now exist or may hereafter be amended:
(1) Weight Distance Tax Act [Chapter 7, Article 15A NMSA 1978];
(2) the workers' compensation fee authorized by Section 52-5-19 NMSA 1978, which fee shall be considered a tax for purposes of the Tax Administration Act;
(3) Uniform Unclaimed Property Act (1995) [Chapter 7, Article 8A NMSA 1978];
(4) 911 emergency surcharge and the network and database surcharge, which surcharges shall be considered taxes for purposes of the Tax Administration Act;
(5) the solid waste assessment fee authorized by the Solid Waste Act, which fee shall be considered a tax for purposes of the Tax Administration Act;
(6) the water conservation fee imposed by Section 74-1-13 NMSA 1978, which fee shall be considered a tax for the purposes of the Tax Administration Act; and
(7) the gaming tax imposed pursuant to the Gaming Control Act [Chapter 60, Article 2E NMSA 1978]; and
D. the administration and enforcement of all other laws, with respect to which the department is charged with responsibilities pursuant to the Tax Administration Act, but only to the extent that the other laws do not conflict with the Tax Administration Act.
History: 1953 Comp., § 72-13-14, enacted by Laws 1965, ch. 248, § 2; 1966, ch. 54, § 1; 1969, ch. 156, § 1; 1971, ch. 276, § 3; 1973, ch. 346, § 1; 1974, ch. 13, § 1; 1975, ch. 301, § 1; 1978, ch. 182, § 22; 1979, ch. 144, § 2; 1982, ch. 18, § 1; 1983, ch. 211, § 3; 1985, ch. 65, § 1; 1986, ch. 20, § 2; 1987, ch. 45, § 20; 1987, ch. 268, § 1; 1988, ch. 71, § 1; 1988, ch. 73, § 1; 1989, ch. 263, § 1; 1989, ch. 325, § 1; 1989, ch. 326, § 10; 1989, ch. 327, § 1; 1990, ch. 86, § 1; 1990, ch. 88, § 1; 1990, ch. 99, § 45; 1990, ch. 124, § 12; 1990, ch. 125, § 1; 1992, ch. 55, § 1; 1993, ch. 5, § 1; 1994, ch. 51, § 1; 1996, ch. 15, § 1; 1997, ch. 190, § 64; 2000, ch. 28, § 1; 2001, ch. 56, § 1; 2004, ch. 4, § 3; 2006, ch. 25, § 1; 2007, ch. 164, § 1; 2016, ch. 77, § 1; 2019, ch. 47, § 1; 2019, ch. 53, § 10; 2019, ch. 270, § 1.
ANNOTATIONSCross references. — For administration of Income Tax Act, see 7-2-22 NMSA 1978.
For rural job tax credit, see 7-2E-1.1 NMSA 1978.
For administration and enforcement of Estate Tax Act, see 7-7-10 NMSA 1978.
2019 Multiple Amendments. — Laws 2019, ch. 47, § 1, effective January 1, 2020, Laws 2019, ch. 53, § 10, effective July 1, 2019 and Laws 2019, ch. 270, § 1, effective July 1, 2019, enacted different amendments to this section that can be reconciled. Pursuant to 12-1-8 NMSA 1978, Laws 2019, ch. 270, § 1 as the last act signed by the governor, is set out above and incorporates all amendments. The amendments enacted by Laws 2019, ch. 47, § 1, Laws 2019, ch. 53, § 10 and Laws 2019, ch. 270, § 1 are described below. To view the session laws in their entirety, see the 2019 session laws on NMOneSource.com.
The nature of the difference between the amendments is that Laws 2019, ch. 47, § 1, added the Insurance Premium Tax Act to the list of tax acts to which the Tax Administration Act applies and governs, Laws 2019, ch. 53, § 10, added the Health Care Quality Surcharge Act to the list of tax acts to which the Tax Administration Act applies and governs, and Laws 2019, ch. 270, § 1, added the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act, the Interstate Telecommunications Gross Receipts Tax Act and the Leased Vehicle Gross Receipts Tax Act, and any municipal compensating tax or county compensating tax, to the list of tax acts to which the Tax Administration Act applies and governs.
Laws 2019, ch. 47, § 1, effective January 1, 2020, added the Insurance Premium Tax Act to the list of tax acts to which the Tax Administration Act applies and governs; and in Subsection A, added Paragraph A(22).
Laws 2019, ch. 53, § 10, effective July 1, 2019, added the Health Care Quality Surcharge Act to the list of tax acts to which the Tax Administration Act applies and governs; and in Subsection A, added Paragraph A(22) [now A(23)].
Laws 2019, ch. 270, § 1, effective July 1, 2019, added the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act, the Interstate Telecommunications Gross Receipts Tax Act and the Leased Vehicle Gross Receipts Tax Act, and any municipal compensating tax or county compensating tax, to the list of tax acts to which the Tax Administration Act applies and governs; in Subsection A, Paragraph A(3), deleted "Venture Capital Investment" and added "Oil and Gas Proceeds and Pass-Through Entity Withholding Tax", in Paragraph A(4), after "Compensating Tax Act", added "Interstate Telecommunications Gross Receipts Tax Act", and after "and", deleted "any state gross receipts tax" and added "Leased Vehicle Gross Receipts Tax Act", in Paragraph A(7), after "gross receipts tax", added "or municipal compensating tax", and in Paragraph A(8), after "gross receipts tax", added "or county compensating tax".
The 2016 amendment, effective May 18, 2016, made non-substantive amendments to conform references in the law; in Subsection A, in Paragraph (16), after "Technology Jobs", added "and Research and Development", after "Tax Credit Act,", deleted "film production tax credit, New Mexico filmmaker tax credit" and added "Film Production Tax Credit Act", after "Affordable Housing Tax Credit Act", added "and", and after "high-wage jobs tax credit", deleted "and Research and Development Small Business Tax Credit Act".
The 2007 amendment, effective June 15, 2007, applied the Tax Administration Act to the film tax credit, New Mexico filmmaker tax credit, Affordable Housing Tax Credit Act, high-wage jobs tax credit and Research and Development Small Business Tax Credit Act.
The 2006 amendment, effective March 2, 2006, deleted Paragraph (22) of Subsection A, which provided for a daily bed charge.
The 2004 amendment, effective May 19, 2004, added a new Paragraph (22) to Subsection A of this section.
The 2001 amendment, effective July 1, 2001, in Subsection A, inserted the provisions contained in former Paragraphs (16) and (17) as well as "Laboratory Partnership with Small Business Tax Credit Act and Technology Jobs Tax Credit Act" in present Paragraph (16), and renumbered the remaining paragraphs accordingly.
The 2000 amendment, effective July 1, 2000, in Subsection A, inserted Paragraphs (3), (17), and (18), deleted Paragraph (20), which read "Filmmaker's Credit Act," and redesignated the remaining paragraphs accordingly; added Subsections B(12) through (14); in Subsection C, deleted Paragraph (2) concerning the Special Fuels Tax Act, and redesignated the remaining paragraphs accordingly.
The 1997 amendment, effective June 20, 1997, in Subsection A, deleted Paragraph (6) referring to the Banking and Financial Corporations Tax Act, and redesignated former Paragraphs (7) to (22) as Paragraphs (6) to (21); in Subsection C, deleted "and" at the end of Paragraph (6) and added Paragraph (8).
The 1996 amendment, effective July 1, 1996, added Paragraph A(12), redesignated former Paragraphs A(12) to A(15) as Paragraphs A(13) to A(16), deleted former Paragraph A(16) which read "Corporate Income Tax Act;", deleted former Paragraph C(4) which read "Controlled Substance Tax Act;", redesignated Paragraphs C(5) to C(8) as Paragraphs C(4) to C(7), and made a stylistic change in Subsection D.
The 1994 amendment, effective July 1, 1994, in Subsection A, deleted "and" at the end of Paragraph (20), added "and" at the end of Paragraph (21) and added Paragraph (22); and, in Subsection C, rewrote Paragraph (6), which read: "911 emergency surcharge, which surcharge shall be considered a tax for purposes of the Tax Administration Act; and", and added Paragraph (8).
The 1993 amendment, effective July 1, 1993, in Subsection A, substituted "local option" for "sales or" in Paragraph (7), rewrote Paragraph (8) which read "County Fire Protection Excise Tax Act", rewrote Paragraph (9) which read "any county local option gross receipts", and added paragraph (21); in Subsection B, inserted "surtaxes, advanced payments" in the introductory paragraph and added Paragraph (11); in Subsection C, substituted "surcharges, fees or acts" for "or tax acts" in the introductory paragraph, substituted "fee" for "assessment" in two places in Paragraph (3), and added the language beginning "which surcharge shall" at the end of Paragraph (6); and made minor stylistic changes.
The 1992 amendment, effective July 1, 1992, added "and any state gross receipts tax" at the end of Subsection A(3); added present Subsection A(11); redesignated former Subsections A(11) to A(13) as present Subsections A(12) to A(14); deleted former Subsection A(14), which read: "County and Municipal Gasoline Tax Act"; added "Uniform" at the beginning of Subsection C(5); and added Subsection C(7).
The 1990 amendment, effective March 7, 1990, in Subsection A, added Paragraph (5), redesignated former Paragraphs (5) to (8) as present Paragraphs (6) to (9), and deleted former Paragraph (9) which read "Uniform Disposition of Unclaimed Property Act"; in Subsection D, added Paragraph (10) and made related stylistic changes; and, in Subsection C, added Paragraphs (5) and (6) and made related stylistic changes.
The 1989 amendment, effective July 1, 1989, added Subsections C(3) and C(4).
Doctrine of vicarious or virtual exhaustion of remedies does not apply. — The Tax Administration Act provides the exclusive remedies for tax refunds and requires taxpayers to individually seek a refund. Each member of the class of taxpayers challenging the constitutionality of a tax must individually exhaust their administrative remedies and only after individual exhaustion by each class member can the district court have jurisdiction over the class. The doctrine of vicarious or virtual exhaustion of remedies that allows a class action for tax refunds to proceed when only a few members of the proposed class have exhausted their administrative remedies does not apply to proceedings under the Tax Administration Act. U.S. Xpress. Inc. v. N.M. Taxation & Revenue Dep't, 2006-NMSC-017, 139 N.M. 589, 136 P.3d 999, rev'g 2005-NMCA-091, 138 N.M. 55, 116 P.3d 846..
Refund procedures of 7-1-26 NMSA 1978 are not applicable to real property taxes. Lovelace Ctr. for Health Sciences v. Beach, 1980-NMCA-004, 93 N.M. 793, 606 P.2d 203.
This article governs priorities between assignee for creditors and state. — In disposing of priorities between the assignee for the benefit of creditors and the State of New Mexico, a court is governed by the Tax Administration Act. Regents of N.M. College of Agric. & Mechanic Arts v. Academy of Aviation, Inc., 1971-NMSC-087, 83 N.M. 86, 488 P.2d 343.
Law reviews. — For comment, "Ad Valorem Taxes - Omitted Property and Improvements - Assessments," see 6 Nat. Resources J. 105 (1966).