Provenance - New Mexico fee schedule○Pending review
63 of 67 fee datums on this page are verified against the agency's own published schedule or statute (2026-09-04); the rest are marked pending review in the Status column - portal-surcharge components no official page states, values the official source contradicts (held for a correction package), or sources that could not be reached.
Values were first corroborated across independent internal records; verified cells now also carry the agency's own published schedule or statute as their authority, which is what promotion to verified requires.
Cost position
Ranked 3 of 54 on first-year state
filing cost, at $51.95 against a national median
of $185.00.
Recurring annual cost $0.
See the full ranking.
Where New Mexico sits among its neighbours in the first-year cost ranking (USD)Show all 54 jurisdictionsThe full ranking with New Mexico highlighted (USD)
Registered-agent statutes, quoted verbatim
The one section on this page that clears the publication gate in full. 11 citations, verified, quoted from the official code with every elision marked.
NMSA 1978, § 53-11-11
◎Verified
Business Corporation Act (NMSA 1978, ch. 53, arts. 11-18) · applies to
corporations
Registered office and registered agent.Each corporation shall have and continuously maintain in this state: A. a registered office which may be, but need not be, the same as its place of business; and B. a registered agent, which agent may be either an individual resident in this state whose business office is identical with the registered office, or a domestic corporation, or a foreign corporation authorized to transact business in this state, having a business office identical with the registered office.
Limited Liability Company Act (NMSA 1978, ch. 53, art. 19) · applies to
LLCs
Registered office and registered agent; change of principal place of business.A. A limited liability company shall maintain in New Mexico: (1) a registered office that may be the same as the limited liability company's principal place of business; and (2) a registered agent for service of process on the limited liability company that is either: (a) an individual resident of New Mexico; (b) a domestic corporation, limited liability company or partnership having a place of business in New Mexico that is the same as the registered office; or (c) a foreign corporation, limited liability company or partnership authorized to transact business in New Mexico having a place of business that is the same as the registered office.
Business Corporation Act (NMSA 1978, ch. 53, arts. 11-18) · applies to
corporations
Failure to appoint and maintain registered agent; penalty; reinstatement.A. If a corporation fails for a period of thirty days to file the corporate reports required pursuant to Section 53-5-2 NMSA 1978 or to appoint and maintain a registered agent in this state or has failed for thirty days after change of its registered office or registered agent to file in the office of the commission [secretary of state] a statement of the change, the commission [secretary of state] shall notify the corporation of its delinquency by letter to the corporation's principal office. [...]
Business Corporation Act (NMSA 1978, ch. 53, arts. 11-18) · applies to
corp
Incorporators.One or more persons or a domestic or foreign corporation may act as incorporator of a corporation by signing and delivering an original and a copy, which may be a photocopy of the original after it was signed or a photocopy that is conformed to the original, to the commission [secretary of state] of articles of incorporation for the corporation.
Limited Liability Company Act (NMSA 1978, ch. 53, art. 19) · applies to
LLCs
Formation.One or more persons may form a limited liability company by filing articles of organization with the commission [secretary of state]. The person or persons forming the limited liability company need not be members of the limited liability company. One or more persons may own and operate the limited liability company. A single member limited liability company formed prior to July 1, 1999 is a lawful entity.
Corporate and supplemental reports.A. Pursuant to rules that the secretary of state adopts to implement this section, a domestic or foreign corporation that is not exempted shall file in the office of the secretary of state within thirty days after the date on which its certificate of incorporation or its certificate of authority, as the case may be, is issued by the secretary of state, and biennially thereafter on or before the fifteenth day of the fourth month following the end of its taxable year, a corporate report in the form prescribed and furnished to the corporation not less than thirty days prior to such reporting date, by the secretary of state, [...]
Limited Liability Company Act (NMSA 1978, ch. 53, art. 19) · applies to
LLCs
Filing, service and copying fees.The secretary of state shall charge and collect: A. for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00); [...] D. for filing articles of dissolution or revocation of dissolution, twenty-five dollars ($25.00); [...] I. for filing a statement of change of address of registered office or registered agent, or both, twenty dollars ($20.00); [...]
Failure to file corporate reports; penalty.A. A domestic corporation required to file an annual corporate report, as provided in the Corporate Reports Act, that fails to submit the report within the time prescribed for a reporting period shall incur a civil penalty of two hundred dollars ($200) in addition to the fee for filing the report, [...] Sixty days after written notice of failure to file a report has been mailed to the corporation's mailing address as shown in the last corporate report filed with the secretary of state, the corporation shall have its certificate of incorporation canceled by the secretary without further proceedings, unless the report is filed and all fees and penalties are paid within that sixty-day period.
Limited Liability Company Act (NMSA 1978, ch. 53, art. 19) · applies to
LLCs
Administrative revocation.A limited liability company may be revoked by the commission [secretary of state] if: A. the limited liability company has failed for a period of thirty days to appoint and maintain a registered agent as required by the Limited Liability Company Act; or B. the limited liability company has failed for a period of thirty days, after change of its registered office or registered agent, to file in the office of the commission [secretary of state] a statement of the change as required by the Limited Liability Company Act.
Business Corporation Act (NMSA 1978, ch. 53, arts. 11-18) · applies to
corp
Corporate name.A. The corporate name shall: (1) contain the separate word "corporation," "company," "incorporated" or "limited" or shall contain a separate abbreviation of one of these words; (2) not contain any word or phrase which indicates or implies that it is organized for any purpose other than one or more of the purposes contained in its articles of incorporation; and (3) not be the same as, or confusingly similar to, the name of any domestic corporation existing under the laws of this state or any foreign corporation authorized to transact business in this state, [...]
Limited Liability Company Act (NMSA 1978, ch. 53, art. 19) · applies to
LLCs
Name.A. The name of a limited liability company and, if different, the name under which it proposes to transact business in New Mexico shall be stated in its articles of organization and shall contain the words "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C." or "LC". The word "limited" may be abbreviated as "ltd." and the word "company" may be abbreviated as "co.". B. A limited liability company name shall be distinguishable from the name of any: (1) limited liability company, limited partnership or corporation existing under the laws of this state; [...]
Other. The reinstatement window is limited: an administratively revoked corporation (or LLC, NMSA 53-19-66.2(A)) may apply for reinstatement only within two years after the effective date of revocation; reinstatement then relates back as if revocation never occurred.
Administrative Dissolution. An LLC may be administratively revoked for failing for 30 days to appoint and maintain a registered agent, or failing for 30 days after a change to file the change statement; reinstatement within two years (53-19-66.2).
No Court Access. A foreign LLC transacting business without registration cannot maintain an action in NM courts until registered, and is liable for back fees plus a civil penalty of up to $200 per year; the corporate analog is 53-17-20(A). Unregistered foreign LLCs also automatically appoint the secretary of state as agent for service (53-19-53(C)).
Dollar amounts named in the registered-agent statutes
What
Amount
Status
LLC filing of a statement of change of address of registered office or registered agent, or both
$20
○Pending review
LLC filing of an agent's own statement of change of address
$20
○Pending review
Civil penalty on a foreign LLC transacting business without valid registration, per year or part thereof
up to $200
○Pending review
10 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
Governance rules
7 governance rules are recorded for New Mexico - the organizational and annual meetings, action by written consent, and whether bylaws or an operating agreement are mandatory. Each verified rule links to the statutory text it was verified against, quoted verbatim below.
Organizational meeting required · applies to
corporations ·
yes
an organization meeting of the board of directors named in the articles of incorporation shall be held ... for the purpose of adopting bylaws, electing officers and the transaction of other business
Annual meeting required · applies to
corporations ·
yes
An annual meeting of the shareholders shall be held at the time designated in or fixed in accordance with the bylaws. If the annual meeting is not held within any thirteen-month period, the district court may, on the application of any shareholder, order a meeting
Action by written consent allowed · applies to
corporations ·
yes
may be taken without a meeting if a consent in writing, setting forth the action so taken, is signed by all of the shareholders entitled to vote with respect to the subject matter thereof.
The initial bylaws of a corporation shall be adopted by its board of directors. The power to alter, amend or repeal the bylaws or adopt new bylaws shall be vested in the board of directors unless reserved to the shareholders
Operating agreement required · applies to
LLCs ·
no
"operating agreement" means a written agreement providing for the conduct of the business and affairs of a limited liability company and that agreement as amended in writing
the affirmative vote, approval or consent of the members having a majority share of the voting power of all members shall be required to amend the articles of organization or an operating agreement
Action by written consent allowed · applies to
LLCs ·
yes
Except as provided by the articles of organization, an operating agreement or the Limited Liability Company Act ... the affirmative vote, approval or consent of the members having a majority share of the voting power
New Mexico has no general DBA / assumed-name / fictitious-business-name registration statute - no state filing and no county filing is required or provided for sole proprietors or general partnerships operating under an assumed name (corpus regime check, 2026-08-01; the NMSA partnership chapter contains no assumed-name article). What New Mexico does offer is (1) entity-name provisions for registered entities, including a fictitious-name mechanism for foreign corporations whose names are unavailable (NMSA 1978, 53-17-3), and (2) voluntary trademark/service-mark registration with the secretary of state under the Trademark Act, which defines but does not register 'trade names'.
Assumed names for registered entities
New Mexico's assumed-name law is entity-side only. A domestic corporate name must contain a corporate indicator and must not be the same as or confusingly similar to existing or reserved names (NMSA 1978, 53-11-7(A)). A foreign corporation cannot receive a certificate of authority if its name - or, since the 2021 amendment, the name under which it proposes to transact business in New Mexico - conflicts, unless it files a board resolution adopting a non-confusing fictitious name, obtains the other holder's written consent with a distinguishing addition, or presents a court decree establishing its prior right (NMSA 1978, 53-17-3).
Regime: is not citable to a statutory text - the absence of a general assumed-name act rests on the corpus manifest regime check (2026-08-01, web-search confirmation) plus the verified absence of any assumed-name article in the NMSA ch. 53/54 corpus files; no repealing act citation exists
municipal business-license applications reportedly collect trade names in some NM municipalities (licensing, not name registration) - not verifiable from the corpus
LLC-side name/fictitious-name provisions (NMSA 1978, 53-19-3 and the foreign-LLC article) were located in the corpus but their text was not extracted; the corporation-side provisions (53-11-7, 53-17-3) are fully verified
Common questions
Does New Mexico require a DBA or fictitious-name filing?
No. New Mexico has no general assumed-name registration statute - there is no state or county DBA filing required or provided for sole proprietors or general partnerships. The name-related statutes New Mexico does have are entity-name provisions for registered entities (e.g., NMSA 1978, 53-11-7 and 53-17-3) and the voluntary Trademark Act (NMSA 1978, 57-3B-1 to 57-3B-17).
How can a New Mexico business protect a name if there is no DBA registry?
New Mexico offers voluntary trademark and service-mark registration with the secretary of state under the Trademark Act, whose stated purpose is a state registration system 'substantially consistent with the federal system' (NMSA 1978, 57-3B-2). A registration is effective for ten years and renewable for successive ten-year periods (NMSA 1978, 57-3B-8(A)). Note the act defines 'trade name' but registers marks, not trade names as such.
What happens when an out-of-state company's name is already taken in New Mexico?
Corporate Income and Franchise Tax Act, NMSA 1978, ch. 7, art. 2A; NMSA 7-2A-3(B): 'A tax to be known as the "corporate franchise tax" is imposed... upon every domestic corporation and upon every foreign corporation... and upon every domestic or foreign corporation, whether engaged in active business or not, but having or exercising its corporate franchise in this state' · source↗ (opens the official source)
Administering agency
New Mexico Taxation and Revenue Department (TRD)
Reported and paid on the corporate income tax return (form CIT-1; S corps on the S-Corp return) filed with TRD · source↗ (opens the official source)
Basis of the tax
flat
NMSA 7-2A-5.1: 'The corporate franchise tax amount... shall be fifty dollars ($50.00) per taxable year or any fraction thereof' · source↗ (opens the official source)
NMSA 7-2A-5.1 - flat $50 per corporation per taxable year (each combined/consolidated group member owes its own $50, NMAC 3.15.100.9) · source↗ (opens the official source)
Due date
Filed and paid with the corporate income tax return (CIT-1 / S-Corp return) on or before the due date of the corporation's federal income tax return for the year; approved e-filers: last day of that month
NMSA 7-2A-9(A)-(C); FYI-350: 'Corporate Franchise Tax, due at the same time as the corporate income tax' · source↗ (opens the official source)
Corporations
True
LLCs
false for LLCs default-taxed as partnerships/disregarded; TRUE if required to file a federal return as a corporation and exercising its franchise in NM
The tax does not reach LLCs - a positive finding in the record.
Stored as a delta against the federal baseline:
1 day this state closes that the
federal government does not, and 1 federal
holiday its filing office works through.
New Mexico 2026 closure delta
Date
Day
Filing office
2026-02-16
Washington's Birthday (February observance)
OPEN - federal holiday not observed
2026-11-27
Presidents' Day (observed day after Thanksgiving)
Filing office closed
Provenance - New Mexico 2026 closures◎Verified
Citation withheld: this record did not clear the publication gate.
New Mexico observed status strings and their verdict
Observed status
Verdict
Confidence
(BLANK)
Unresolved - do not automate on this
medium
AC-ACTIVE CORPORATION
Unresolved - do not automate on this
low
ACTIVE
In good standing
high
ACTIVE CORPORATION
In good standing
high
ADMIN DISSOLUTION
Not in good standing
high
ADMINISTRATIVE REVOCATION
Not in good standing
high
BANKRUPTCY-RECEIVERSHIP
Not in good standing
medium
CANCELED
Not in good standing
high
CANCELLATION
Not in good standing
high
CANCELLATION OF REGISTRATION
Not in good standing
high
CANCELLED
Not in good standing
high
CONSOLIDATED
Not in good standing
medium
CONVERSION
Not in good standing
medium
CONVERTED
Not in good standing
medium
CONVERTED OUT OF EXISTENCE
Not in good standing
medium
DISSOLVED
Not in good standing
high
EX-EXEMPT
Unresolved - do not automate on this
low
EXEMPT
Unresolved - do not automate on this
medium
EXISTENCE EXPIRED
Not in good standing
high
EXPIRED
Not in good standing
medium
FILED IN <YEAR>
Unresolved - do not automate on this
medium
FILED WITH CHARITIES DIVISION
Unresolved - do not automate on this
low
FINAL REPORT
Unresolved - do not automate on this
low
FORFEITED
Not in good standing
high
FUTURE EFFECTIVE
Unresolved - do not automate on this
medium
GOOD STANDING
In good standing
high
INACTIVE
Not in good standing
high
INVOLUNTARILY STRICKEN
Not in good standing
high
MERGED
Not in good standing
medium
MERGED OUT OF EXISTENCE
Not in good standing
medium
MG-MERGED-OUT
Not in good standing
medium
NC-NEW CORPORATION
Unresolved - do not automate on this
low
NEW CORPORATION
In good standing
low
NON SOS
Unresolved - do not automate on this
medium
NON-FILER
Not in good standing
medium
NOT FILED
Unresolved - do not automate on this
medium
NOT FILED YET
Unresolved - do not automate on this
low
NOT IN GOOD STANDING
Not in good standing
high
NOT YET FILED
Unresolved - do not automate on this
medium
PENDING ADMINISTRATIVE REVOCATION
Unresolved - do not automate on this
medium
PENDING INITIAL REPORT
Unresolved - do not automate on this
medium
PROCESS OF APPEAL
Unresolved - do not automate on this
low
REGISTERED
In good standing
medium
RETURNED REPORT
Unresolved - do not automate on this
low
REVOKED
Not in good standing
high
REVOKED FINAL
Not in good standing
high
STATEMENT OF INTENT TO DISSOLVE
Not in good standing
high
SUSPENSION
Not in good standing
high
TAX CLEARANCE
Unresolved - do not automate on this
low
TEST ENTITY
Unresolved - do not automate on this
low
VOLUNTARY DISSOLUTION
Not in good standing
high
WITHDRAWAL
Not in good standing
high
WITHDRAWN
Not in good standing
high
Restricted entity-name words
2 restricted entity-name word entries
are recorded for New Mexico,
the rest requiring an agency's consent or licensure before the word may appear in a name.
Governing law: NMSA 1978, 53-11-7 (corporate name) and 53-19-3 (LLC name) are generic; word restrictions in NMSA 58-1-76 (bank) and 53-4-37 (cooperative).
New Mexico restricted entity-name words
Treatment
Word or phrase
Authority
Citation
Status
Consent required
bank (any artificial or corporate name that purports to be or suggests the name of a bank)
Director, Financial Institutions Division, NM Regulation and Licensing Department (letter of no objection)
NMSA 1978, 58-1-76 - 'it is unlawful for any unauthorized person ... to represent that he is or is acting for a bank or to use an artificial or corporate name that purports to be or suggests that it is the name of a bank'; FID FAQ: submit the 'Request a No Objection Letter for Use of the Word Bank or Similar' form before filing
◎Verified
Restricted
cooperative (or an abbreviation or derivation)
NMSA 1978, 53-4-37 - 'Only the following entities are entitled to use the term cooperative or an abbreviation or derivation of that term as part of their business names': Cooperative Association Act associations, groups organized on a cooperative basis under other NM law, and authorized foreign cooperatives; violation is a misdemeanor (fine up to $200)
● accepted · ○ not accepted · ? unknown or conditional (hover for the recorded condition). Channel data covers 54 jurisdictions (2026-08-15 wave). Source links render on verified rows only.
Contact the filing office
Verified against the agency's own contact page
2026-08-13 - office hours: 8:00 AM - 5:00 PM Monday through Friday (main office).
Source links render on verified rows only.
New Mexico Secretary of State, Business Services Division, 325 Don Gaspar, Suite 300, Santa Fe, NM 87501
Courier / walk-in
325 Don Gaspar, Suite 300, Santa Fe, NM 87501
The Business Services Division's own line and correspondence-proven email (2026-08-11 reply); filings themselves go through enterprise.sos.nm.gov since NM moved all business filings online - the street address doubles for mail and courier as no separate PO box is published
Where to search New Mexico's UCC (Article 9) financing statements, on what terms, and what the office charges to file one. Verified against the filing office's own pages 2026-09-11. UCC division contacts are listed with the other filing-office contacts above.
UCC records - New Mexico◎Verified
Filing office
New Mexico Secretary of State - Business Services Division (Commercial Services: UCC Filings)
Not established. Search results list file number, debtor, filing type, secured party, status, filing date, lapse date and page count; the help guide says this "is considered non-certified and is informational only" and copies come through the paid Lien Information Request (UCC 11/EFS Copies Request)
$20 per UCC-1 filed online through the UCC Filing Portal, or $120 if the filing is marked Transmitting Utility or Manufactured Home; a convenience fee is added when paying by debit or credit card; paper filings are not accepted
Filing channels
online only - paper is not accepted (since 2024-03-18); Portal: UCC Filing Portal at enterprise.sos.nm.gov (Forms > Lien > UCC1 Financing Statement; account login required). As of March 4, 2024 all UCC filings are completed online; effective March 18, 2024
No expedited filing service is offered; online filings are automatically approved on submission unless uploaded or keyed collateral requires redaction review, with email notice when approved or rejected
UCC-3 amendments, as the office states the fees
$20 for a UCC-3 amendment, assignment, continuation or termination filed online; $20 for a UCC-5 information statement; terminations are not free
Effective for
5 years from filing - NMSA 1978, 55-9-515(a)
Bulk data
published bulk-data program - $0.10 per record for indexed data on disc (full extract of the UCC information management system)
Whether New Mexico requires a general state-level business license, and on what terms. A "None" is a verified finding cited to the agency's own pages, not a gap. Which of the state's filings ask for an industry code is in the next section.
State business license - New Mexico◎Verified
General state license
None - the state issues no general business license; licensing is occupation-specific and local
Where a new business registers
New Mexico Taxation and Revenue Department (Business Tax Registration / NM Business Tax Identification Number) - no general license agency page↗ (opens the official source)
city licenses - a municipality shall, by ordinance, charge a business registration fee on each place of business conducted within a municipality that is not licensed by the municipality under Section 3-38-1 [...] The business registration fee shall not be more than thirty-five dollars ($35.00) a year
Which of New Mexico's business filings ask the filer for an industry classification, and in what form. "No industry information" is a positive finding cited to the form. Where the state uses its own category list and the list was captured, it is expandable below. The NAICS and SIC reference lists are on their own page.
Industry code on New Mexico filings, 4 of 4 rows verified
Portal Annual/Biennial Report - sections Entity Information, Tax ID Number (New Mexico CRS Number), Character of Affairs, Address Information, Directors, Office
New Mexico has 33 county-equivalents: 33 countyies. Names and codes are the U.S. Census Bureau's (2020 national county codes); county seats and official sites are not yet published here.
All 33 county-equivalents
New Mexico county-equivalents
Name
Type
FIPS
Note
Bernalillo County
county
35001
Catron County
county
35003
Chaves County
county
35005
Cibola County
county
35006
Colfax County
county
35007
Curry County
county
35009
De Baca County
county
35011
Doña Ana County
county
35013
Eddy County
county
35015
Grant County
county
35017
Guadalupe County
county
35019
Harding County
county
35021
Hidalgo County
county
35023
Lea County
county
35025
Lincoln County
county
35027
Los Alamos County
county
35028
Luna County
county
35029
McKinley County
county
35031
Mora County
county
35033
Otero County
county
35035
Quay County
county
35037
Rio Arriba County
county
35039
Roosevelt County
county
35041
Sandoval County
county
35043
San Juan County
county
35045
San Miguel County
county
35047
Santa Fe County
county
35049
Sierra County
county
35051
Socorro County
county
35053
Taos County
county
35055
Torrance County
county
35057
Union County
county
35059
Valencia County
county
35061
Other records held
Other records held for New Mexico
Record
Value
Status
State trademark registration
$25 per class, 10 year term, unrecorded renewal
○Pending review
Change of registered agent
$20
○Pending review
Who must be named in public filings
LLC (the NM privacy story): articles of organization require ONLY entity name, registered office street address + registered agent name, principal place of business, duration if not perpetual, a manager-managed statement if applicable, and an optional single-member statement (NMSA 53-19-8, verified in ch53.txt) - NO me
○Pending review
These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.