New Mexico Receipt and Withdrawal from Partnership

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Multi-State
Control #:
US-0400-WG
Format:
Word
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Receipt and Withdrawal from partnership

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FAQ

Only account administrators may close an account. After logging into your TAP account, find your GRT account on the summary page, and select the More Account Options link. On the next page select the Manage My Account link and select the Close Account link.

Receipts subject to one of the following taxes are exempt from governmental gross receipts tax: gross receipts tax; compensating tax; motor vehicle excise tax; gasoline tax; special fuel supplier's tax; the oil and gas emergency school, severance, conservation and ad valorem taxes; resources tax; processors tax;

Traditional Goods or ServicesPrescription medicine, groceries, and gasoline are all tax-exempt. New Mexico is unique in the fact that the state requires gross receipts tax to be paid on all services.

In order to officially dissolve your LLC, you must file Articles of Dissolution with the Secretary of State. Articles of Dissolution carry a $50 filing fee. Normal processing for the Public Regulation Commission is between 10 and 15 business days.

Only account administrators may close an account. After logging into your TAP account, find your GRT account on the summary page, and select the More Account Options link. On the next page select the Manage My Account link and select the Close Account link.

To dissolve your LLC in New Mexico, file Form DLLC-DV, Articles of Dissolution and a duplicate copy with the Public Regulation Commission (PRC). The form is available online (see link below). The articles are also available in your online account when you sign up for registered agent service with Northwest.

GRT applies to the gross receipts of businesses or people who sell property, perform services, lease or license a property or franchise in New Mexico, and sell certain services delivered outside New Mexico when the resulting product is initially used here. Some transactions are tax exempt, and some are deductible.

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New Mexico Receipt and Withdrawal from Partnership