Section 7-1-2 - Applicability.
7-1-2. Applicability.
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 [7-2-1 NMSA 1978];
(2) Withholding Tax Act [7-3-1 NMSA 1978];
(3) Venture Capital Investment Act [7-2D-1 NMSA 1978];
(4) Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978] and any state gross receipts tax;
(5) Liquor Excise Tax Act [7-17-1 NMSA 1978];
(6) Local Liquor Excise Tax Act [7-24-8 NMSA 1978];
(7) any municipal local option gross receipts tax;
(8) any county local option gross receipts tax;
(9) Special Fuels Supplier Tax Act [7-16A-1 NMSA 1978];
(10) Gasoline Tax Act [7-13-1 NMSA 1978];
(11) petroleum products loading fee, which fee shall be considered a tax for the purpose of the Tax Administration Act;
(12) Alternative Fuel Tax Act [7-16B-1 NMSA 1978];
(13) Cigarette Tax Act [7-12-1 NMSA 1978];
(14) Estate Tax Act [7-7-1 NMSA 1978];
(15) Railroad Car Company Tax Act [7-11-1 NMSA 1978];
(16) Investment Credit Act [7-9A-1 NMSA 1978], rural job tax credit, Laboratory Partnership with Small Business Tax Credit Act [7-9E-1 NMSA 1978], Technology Jobs Tax Credit Act [7-9F-1 NMSA 1978], film production tax credit, New Mexico filmmaker tax credit, Affordable Housing Tax Credit Act [7-9I-1 NMSA 1978], high-wage jobs tax credit and Research and Development Small Business Tax Credit Act [7-9H-1 NMSA 1978];
(17) Corporate Income and Franchise Tax Act [7-2A-1 NMSA 1978];
(18) Uniform Division of Income for Tax Purposes Act [7-4-1 NMSA 1978];
(19) Multistate Tax Compact [7-5-1 NMSA 1978];
(20) Tobacco Products Tax Act [7-12A-1 NMSA 1978]; and
(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;
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 [7-25-1 NMSA 1978];
(2) Severance Tax Act [7-26-1 NMSA 1978];
(3) any severance surtax;
(4) Oil and Gas Severance Tax Act [7-29-1 NMSA 1978];
(5) Oil and Gas Conservation Tax Act [7-30-1 NMSA 1978];
(6) Oil and Gas Emergency School Tax Act [7-31-1 NMSA 1978];
(7) Oil and Gas Ad Valorem Production Tax Act [7-32-1 NMSA 1978];
(8) Natural Gas Processors Tax Act [7-33-1 NMSA 1978];
(9) Oil and Gas Production Equipment Ad Valorem Tax Act [7-34-1 NMSA 1978];
(10) Copper Production Ad Valorem Tax Act [7-39-1 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 [7-29A-1 NMSA 1978];
(13) Natural Gas and Crude Oil Production Incentive Act [7-29B-1 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 [7-15A-1 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) [7-8A-30 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 [74-9-1 NMSA 1978], 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 [60-2E-1 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.