Request For Tax Clearance Form - 2014 (Page 2 of 2) in pdf

REQUEST for TAX CLEARANCE

GENERAL INFORMATION

INSTRUCTIONS

Any purchaser or lessee of all or part of an existing business

The Tax Clearance Request may be initiated by the

enterprise may request a tax clearance from the Depart-

seller/lessor or purchaser/lessee or a properly designated

ment. Failure to request a tax clearance could subject the

agent of either. All applicable Items in Section A should be

purchaser or lessee to liability for any taxes incurred and not

completed for the entity seeking the tax clearance.

paid by the seller or lessor prior to the date of the transfer.

Purchaser/lessee information should be provided in Items

in Section B. No Tax Clearance Request that is incom-

The Department has 30 days from the date a complete

plete, unsigned, or requested after the effective date of

and accurate tax clearance request is received from a

the transaction will be processed.

successor in business to either issue the requested clear-

ance, notify the purchaser of the amount of tax due from

THE FOLLOWING DOCUMENTS, AS APPLICABLE,

the seller, or begin an audit to determine what amount of

MUST BE ATTACHED TO THIS REQUEST OR IT WILL

tax, if any, is due. If an audit is begun, the period for issuing

BE CONSIDERED INCOMPLETE AND WILL NOT BE

the tax clearance or notice of taxes due is extended to 60

PROCESSED:

days. If the Department fails to respond within the required

time period, the purchaser is released from the obligation

4 A copy of the signed purchase agreement;

imposed by Section 7-1-61 NMSA 1978 to withhold part or

4 A copy of the signed lease agreement;

all of the purchase price to cover any unpaid taxes.

4 A copy of the liquor license suspension(s) from

Alcohol & Gaming Division;

A tax clearance request from other than a successor in

4 A copy of previous Liquor License lease;

business is not subject to the time limits above. Please

4 Original document appointing another to serve as

allow at least 45 days for processing.

agent or authorized representative.

Please direct

Taxation & Revenue Department

questions and completed request

Audit & Compliance Support Office

with attachments to :

P.O. Box 5557

Santa Fe, NM 87502-5557

(505) 827-0951

SUCCESSOR IN BUSINESS - STATEMENT OF PURCHASER

I, ________________________________________________, verify that I am the Purchaser of the business named

_______________________________________________. I request the Department to issue a Certificate stating

that as of the __________ day of ____________________, 20 _____, I, as purchaser, am not liable for any taxes

due to the Department by the Seller. I, as Purchaser, q have q have not placed in a trust account for the benefit of

the Taxation and Revenue Department a sufficient amount of the purchase price to cover any tax due on account of

the Seller. The Trust account is located at _____________________________________________ in the amount of

$_____________________. I, Purchaser, will start business on the __________ day of _________________, 20 _____,

doing business as _________________________________________________________________ under New Mexico

CRS Identification Number __________-____________________-00-__________. The business address is:

Address

City

State

Zip Code

I declare that the statement above is true and correct to the best of my knowledge and belief.

Printed or Typed Name

Title

Signature

Date

Request For Tax Clearance Form - 2014 Page 2

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