New Mexico Tax Power of Attorney (Form ACD-31102)

The New Mexico Tax Power of Attorney (Form ACD-31102) is a single-page document provided by the State of New Mexico Taxation and Revenue Department that concerns tax-related Power of Attorney setups. Any taxpayer, business, or estate is welcome to organize another party to be their Representative before the Department for any type of tax program(s), so long as they correctly complete and file this official form with the Department. The taxpayer should note that the asterisks in the form represent the mandatory fields. If any are left incomplete, the form will be considered void.


State Laws & Signing Requirements

State Laws – Uniform Power of Attorney Act

Signing Requirements – The State of New Mexico Taxation and Revenue Department requires the taxpayer to sign the form. If a married couple wishes to jointly file the form, both must sign their name to it.

Businesses or estates filing the form must ensure it is signed by a corporate officer, partner, or fiduciary who has been previously identified as such to the Taxation and Revenue Department.