Current as of: 4/6/26 @ 1:25 PM

Non-Taxable Transaction Certificates NTTC

Non-taxable Transaction Certificates (NTTC’s) are specific to New Mexico gross receipts tax deductions. The Taxation and Revenue Department (TRD) classifies Nontaxable Transaction Certificates (NTTCs) by type and each type is associated with specific deductions.

Unclaimed Property

New Mexico Taxation and Revenue Department (TRD) may have it. The purpose of the Unclaimed Property Office is to reunite lost owners with their property. We want you to have your property! Generally, unclaimed property has monetary value and has been abandoned. Property is considered abandoned when efforts by the holder to locate the owner fail, and it remains unclaimed by the rightful owner for the number of years prescribed by statute. When that time expires, businesses holding property for which the owner cannot be located turn it over to TRD. TRD is then responsible for safeguarding the funds, attempting to locate the owners, publicizing the names of apparent owners who cannot be located otherwise, and returning the assets to the owners as they come forward.

Taxpayer Access Point TAP

Taxpayer Access Point (TAP) is a secure resource that allows taxpayers to manage their tax accounts online.