{ "batch": "725-new-mexico-required-paperwork-and-licenses", "articles": [ { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_anchor_ch53", "category": "Business", "title": "[Unverified - being checked] New Mexico Statutes Annotated 1978: Chapter 53 - Corporations (anchor)", "summary": "[Unverified - being checked] The official NMSA 1978 site (NMOneSource.com, New Mexico Compilation Commission) publishes Chapter 53 NMSA 1978 under the title 'Chapter 53 - Corporations'; its text is the chapter PDF linked from this index page.", "body": "The official NMSA 1978 site (NMOneSource.com, New Mexico Compilation Commission) publishes Chapter 53 NMSA 1978 under the title 'Chapter 53 - Corporations'; its text is the chapter PDF linked from this index page.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“Chapter 53 - Corporations - NMOneSource.com”\n\nNote: Anchor record: official statute site (Compilation Commission). The statute text itself is only published there as a chapter PDF.", "source_type": "official", "source_link": "https://nmonesource.com/nmos/nmsa/en/item/4400/index.do", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)", "evidence_quote": "Chapter 53 - Corporations - NMOneSource.com", "volatility": "low", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "New Mexico Statutes Annotated 1978", "topic": "Chapter 53 - Corporations (anchor)", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_reg", "category": "Business", "title": "New Mexico Taxation and Revenue Department: Business Tax Identification Number: free, ACD-31015", "summary": "Registering for a New Mexico Business Tax Identification Number costs nothing and is done online or with Form ACD-31015 at any district tax office.", "body": "Registering for a New Mexico Business Tax Identification Number costs nothing and is done online or with Form ACD-31015 at any district tax office.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“There is no fee to register or obtain a Business Tax Identification Number. You may also submit an ACD-31015 Business Tax Registration to any district tax office with an appointment.”", "source_type": "official", "source_link": "https://www.tax.newmexico.gov/businesses/who-must-register-a-business/", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New Mexico Taxation and Revenue Department", "evidence_quote": "There is no fee to register or obtain a Business Tax Identification Number. You may also submit an ACD-31015 Business Tax Registration to any district tax office with an appointment.", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "New Mexico Taxation and Revenue Department", "topic": "Business Tax Identification Number: free, ACD-31015", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_regtax", "category": "Business", "title": "New Mexico Taxation and Revenue Department: Which taxes a Business Tax ID reports", "summary": "Each Business Tax Identification Number is used to report and pay the tax collected on the listed programs (including gross receipts tax, compensating tax and withholding tax) from business conducted in New Mexico.", "body": "Each Business Tax Identification Number is used to report and pay the tax collected on the listed programs (including gross receipts tax, compensating tax and withholding tax) from business conducted in New Mexico.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“Each Business Tax Identification Number is used to report and pay tax collected on the above programs from business conducted in New Mexico.”", "source_type": "official", "source_link": "https://www.tax.newmexico.gov/businesses/who-must-register-a-business/", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New Mexico Taxation and Revenue Department", "evidence_quote": "Each Business Tax Identification Number is used to report and pay tax collected on the above programs from business conducted in New Mexico.", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "New Mexico Taxation and Revenue Department", "topic": "Which taxes a Business Tax ID reports", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_grtfile", "category": "Business", "title": "New Mexico Taxation and Revenue Department: Gross receipts tax filing duty", "summary": "Anyone engaged in business in New Mexico must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business.", "body": "Anyone engaged in business in New Mexico must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business.\n\nWhat New Mexico Taxation and Revenue Department actually says:\n\n“If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico.”", "source_type": "official", "source_link": "https://www.tax.newmexico.gov/businesses/gross-receipts-overview/who-must-file/", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New Mexico Taxation and Revenue Department", "evidence_quote": "If you are engaged in business in New Mexico, you must file a New Mexico tax return and pay gross receipts tax for the privilege of doing business in New Mexico.", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "New Mexico Taxation and Revenue Department", "topic": "Gross receipts tax filing duty", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_llcfee", "category": "Business", "title": "NMSA 1978, 53-19-63: LLC organization filing fee", "summary": "NMSA 53-19-63(A): $50 to file articles of organization with the Secretary of State.", "body": "NMSA 53-19-63(A): $50 to file articles of organization with the Secretary of State.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00);”", "source_type": "official", "source_link": "https://nmonesource.com/nmos/nmsa/en/4400/1/document.do", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)", "evidence_quote": "A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00);", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "NMSA 1978, 53-19-63", "topic": "LLC organization filing fee", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_llcname", "category": "Business", "title": "NMSA 1978, 53-19-3: LLC name must contain 'limited liability company' or an abbreviation", "summary": "NMSA 53-19-3(A): the name of an LLC must contain 'limited liability company' or 'limited company' or the abbreviation L.L.C., LLC, L.C. or LC.", "body": "NMSA 53-19-3(A): the name of an LLC must contain 'limited liability company' or 'limited company' or the abbreviation L.L.C., LLC, L.C. or LC.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“shall contain the words \"limited liability company\" or \"limited company\" or the abbreviation \"L.L.C.\", \"LLC\", \"L.C.\" or \"LC\".”", "source_type": "official", "source_link": "https://nmonesource.com/nmos/nmsa/en/4400/1/document.do", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)", "evidence_quote": "shall contain the words \"limited liability company\" or \"limited company\" or the abbreviation \"L.L.C.\", \"LLC\", \"L.C.\" or \"LC\".", "volatility": "low", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "NMSA 1978, 53-19-3", "topic": "LLC name must contain 'limited liability company' or an abbreviation", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_sosstat", "category": "Business", "title": "[Unverified - being checked] No assumed-name (DBA) statute in the Secretary of State's list", "summary": "[Unverified - being checked] The Secretary of State's list of statutes governing business in New Mexico contains no assumed-name or fictitious-name act, so no state-level DBA filing was found.", "body": "The Secretary of State's list of statutes governing business in New Mexico contains no assumed-name or fictitious-name act, so no state-level DBA filing was found.\n\nWhat New Mexico Secretary of State actually says:\n\n“Statutes Governing Business in NM Act Statute Open File Fees and Miscellaneous Corporation Law 53-2-1 to 53-2-11 NMSA 1978 Open File Cooperative Associations 53-4-1 to 53-4-45 NMSA 1978 Open File Corporate Reports 53-5-1 to 53-5-10 NMSA 1978 Open File Professional Corporations 53-6-1 to 53-6-14 NMSA 1978 Open File Economic Development Corporation 53-7A-1 to 53-7A-6 NMSA 1978 Open File New Mexico Research Applications 53-7B-1 to 53-7B-10 NMSA 1978 Open File Nonprofit Corporation 53-8-1 to 53-8-99 NMSA 1978 Open File Indian Pueblos 53-9-1 NMSA 1978 Open File Unincorporated Associations 53-10-1 to 53-10-8 NMSA 1978 Open File Business Corporations; Substantive Provisions 53-11-1 to 53-11-51 NMSA 1978 Open File Business Corporations; Formation of Corporations 53-12-1 to 53-12-7 NMSA 1978 Open File Business Corporations; Amendment of Articles of Incorporation 53-13-1 to 53-13-13 NMSA 1978 Open File Business Corporations; Mergers and Consolidation 53-14-1 to 53-14-7 NMSA 1978 Open File Business Corporations; Sale of Assets 53-15-1 to 53-15-4 NMSA 1978 Open File Business Corporations; Dissolution of Corporations 53-16-1 to 53-16- 24 NMSA 1978 Open File Business Corporations; Foreign Corporations 53-17-1 to 53-17-20 NMSA 1978 Open File Business Corporations; Miscellaneous Provisions 53-18-1 to 53-18-12 NMSA 1978 Open File Limited Liability Companies 53-19-1 to 53-19-74 NMSA 1978 Open File Foreign Business Trusts Administration 53-20-1 to 53-20-17 NMSA 1978 Open File Uniform Revised Limited Partnership Act 54-2A-101 to 54-2A-1206 NMSA 1978”\n\nNote: ABSENCE RECORD (inferred from the listing on the Secretary of State's page). Index searched: that page, in full, on 2026-10-18, and Chapter 57 NMSA text for 'fictitious' and 'assumed name'. A county or city may require a local registration.", "source_type": "official", "source_link": "https://www.sos.nm.gov/business-services/statutes-governing-business-in-nm/", "last_verified": "2026-10-18", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "New Mexico Secretary of State", "evidence_quote": "Statutes Governing Business in NM Act Statute Open File Fees and Miscellaneous Corporation Law 53-2-1 to 53-2-11 NMSA 1978 Open File Cooperative Associations 53-4-1 to 53-4-45 NMSA 1978 Open File Corporate Reports 53-5-1 to 53-5-10 NMSA 1978 Open File Professional Corporations 53-6-1 to 53-6-14 NMSA 1978 Open File Economic Development Corporation 53-7A-1 to 53-7A-6 NMSA 1978 Open File New Mexico Research Applications 53-7B-1 to 53-7B-10 NMSA 1978 Open File Nonprofit Corporation 53-8-1 to 53-8-99 NMSA 1978 Open File Indian Pueblos 53-9-1 NMSA 1978 Open File Unincorporated Associations 53-10-1 to 53-10-8 NMSA 1978 Open File Business Corporations; Substantive Provisions 53-11-1 to 53-11-51 NMSA 1978 Open File Business Corporations; Formation of Corporations 53-12-1 to 53-12-7 NMSA 1978 Open File Business Corporations; Amendment of Articles of Incorporation 53-13-1 to 53-13-13 NMSA 1978 Open File Business Corporations; Mergers and Consolidation 53-14-1 to 53-14-7 NMSA 1978 Open File Business Corporations; Sale of Assets 53-15-1 to 53-15-4 NMSA 1978 Open File Business Corporations; Dissolution of Corporations 53-16-1 to 53-16- 24 NMSA 1978 Open File Business Corporations; Foreign Corporations 53-17-1 to 53-17-20 NMSA 1978 Open File Business Corporations; Miscellaneous Provisions 53-18-1 to 53-18-12 NMSA 1978 Open File Limited Liability Companies 53-19-1 to 53-19-74 NMSA 1978 Open File Foreign Business Trusts Administration 53-20-1 to 53-20-17 NMSA 1978 Open File Uniform Revised Limited Partnership Act 54-2A-101 to 54-2A-1206 NMSA 1978", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "New Mexico Secretary of State", "topic": "No assumed-name (DBA) statute in the Secretary of State's list", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_abs_license", "category": "Business", "title": "General state business licence for a self-employed creator: none found", "summary": "Chapter 60 NMSA 1978, titled Business Licenses, contains licensing articles for specific activities (horse racing, boxing, fireworks, bingo, alcohol, construction, manufactured housing, crane operators, pecan buyers) but no article requiring a general state business licence of a self-employed person.", "body": "Chapter 60 NMSA 1978, titled Business Licenses, contains licensing articles for specific activities (horse racing, boxing, fireworks, bingo, alcohol, construction, manufactured housing, crane operators, pecan buyers) but no article requiring a general state business licence of a self-employed person.\n\nWhat New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com) actually says:\n\n“CHAPTER 60 Business Licenses ARTICLE 1 Horse Racing (Repealed.)”\n\nNote: ABSENCE RECORD (inferred from the chapter's article headings). Index searched: Chapter 60 NMSA 1978 Articles 1 to 16 headings on 2026-10-18. Business registration with the City of Albuquerque is required for a home occupation (IDO 14-16-4-3(F)(10)(a)); other cities not read.", "source_type": "official", "source_link": "https://nmonesource.com/nmos/nmsa/en/4443/1/document.do", "last_verified": "2026-10-18", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "New Mexico Compilation Commission (NMSA 1978 on NMOneSource.com)", "evidence_quote": "CHAPTER 60 Business Licenses ARTICLE 1 Horse Racing (Repealed.)", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "NMSA 1978, Chapter 60 (Business Licenses)", "topic": "General state business licence for a self-employed creator: none found", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r725_new_mexico_required_paperwork_and_licenses_725_new_mexico_required_paperwork_and_licenses_abq_reg", "category": "Business", "title": "Albuquerque home occupation: City or State permit and business registration", "summary": "Albuquerque IDO 14-16-4-3(F)(10)(a): the operator of a home occupation must obtain and maintain any City or State permit or license required for the operation of the use, including a business registration permit from the City.", "body": "Albuquerque IDO 14-16-4-3(F)(10)(a): the operator of a home occupation must obtain and maintain any City or State permit or license required for the operation of the use, including a business registration permit from the City.\n\nWhat City of Albuquerque (Integrated Development Ordinance) actually says:\n\n“4-3(F)(10)(a) The operator must obtain and maintain in effect at all times any City or State permit or license required for the operation of this use, including a business registration permit from the City.”\n\nNote: Source is the IDO PDF on documents.cabq.gov (effective 2026-04-20).", "source_type": "official", "source_link": "https://documents.cabq.gov/planning/IDO/2025_IDO_Update/IDO_2025_Update_Effective-2026-04-20.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "City of Albuquerque (Integrated Development Ordinance)", "evidence_quote": "4-3(F)(10)(a) The operator must obtain and maintain in effect at all times any City or State permit or license required for the operation of this use, including a business registration permit from the City.", "volatility": "medium", "from_batch": "725-new-mexico-required-paperwork-and-licenses", "subject": "Albuquerque Integrated Development Ordinance", "topic": "Albuquerque home occupation: City or State permit and business registration", "applies_to_country": "US", "applies_to_scope": "NM", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nm" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }