Updated August 12, 2026. Quick answer. To dissolve an LLC in New Mexico you file the Articles of Dissolution (NMSA 1978 § 53-19-41), and it can be filed online only. Fee: $25. New Mexico requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever New Mexico charges an LLC each year keeps accruing against it.
What you file in New Mexico, and what it costs
| Item | Detail |
|---|---|
| Filing | Articles of Dissolution (NMSA 1978 § 53-19-41), filed with the NM Secretary of State — online only, through the Business Portal at enterprise.sos.nm.gov (Forms tab after login); no numbered paper form |
| Fee | $25 |
| How you can file | online — Online only, per the SOS’s own statement that paper filings are no longer accepted for any business application; portal is enterprise.sos.nm.gov. |
| Tax clearance | not required |
| Statute | NMSA 1978 §§ 53-19-39 (dissolution events), 53-19-41 (articles of dissolution), 53-19-42 (winding up authority), 53-19-63(D) (fee), 53-19-66.1 and 53-19-66.2 (administrative revocation and reinstatement) |
SOS Business Services page: ‘All business filings have moved to online process. We will no longer accept paper filings for any business applications.’ Required contents per § 53-19-41(B): LLC name, dates of filing articles of organization and amendments, the event causing dissolution (§ 53-19-39), delayed effective date if any, name/address of each person authorized to wind up, confirmation the LLC has resigned as/is not a registered agent for any NM entity, and court-supervision status. Signed by the persons with winding-up authority under § 53-19-42(A).
On the fee. NMSA 1978 § 53-19-63(D): ‘for filing articles of dissolution or revocation of dissolution, twenty-five dollars ($25.00).’
If you would rather have it filed for you
Bizee will prepare and file the dissolution paperwork described above in New Mexico on your behalf. The state filing fee is separate and you pay it either way. Filing it yourself, by the official route above, stays the cheapest way to close an LLC.
Bizee’s BBB rating, verified directly against BBB’s own listing on September 3, 2026: a C, not accredited, with 83 complaints filed and BBB’s own finding that the business “has failed to resolve underlying cause(s) of a pattern of complaints.” Check BBB’s current listing yourself before you buy. A rating we did not just verify is worse than none.
Bizee does not publish a price for this filing on the page this link opens, so you will have to ask for one. We earn a commission if you buy through this link, between $20 and $175 depending on which service you buy, disclosed here rather than left vague. It does not change the price you pay. We are not a law firm and this is not legal advice. Affiliate Disclosure.
See Bizee’s dissolution service
Opens on Bizee’s site in a new tab.
Tax clearance in New Mexico
No tax-clearance certificate is required to file in New Mexico. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.
Negative verified from § 53-19-41’s exhaustive contents list for articles of dissolution — no tax-clearance condition — and the Taxation & Revenue Department’s Close My Business guidance, which treats account closure as the owner’s separate step. TRD offers an optional Letter of Good Standing, and a SUCCESSOR/purchaser may request a Certificate of No Tax Due via Form ACD-31096; neither is a filing precondition at the SOS.
Do not just walk away
Closing the business is not closing the entity. Minimal at the SOS — NM LLCs file no annual reports, so no state filing fees accrue; the only administrative-revocation triggers are registered-agent failures; TRD keeps expecting GRT returns until the tax account is closed
NMSA 1978 § 53-19-66.1: an LLC may be revoked if it ‘has failed for a period of thirty days to appoint and maintain a registered agent’ or failed for 30 days to file a statement of change of registered office/agent. Reinstatement application allowed within two years of the revocation effective date (§ 53-19-66.2). No accruing late fees or personal-liability consequences are stated in the LLC Act; the practical cost of walking away is unfiled-return delinquency notices from TRD on an open GRT account.
Closing the tax accounts
Close the business tax (GRT/CRS) registration in TAP (account > More Account Options > Manage My Account > Close Account) or submit the ACD-31015 Business Tax Registration update to [email protected] with a Closed status and effective date; file final gross receipts/withholding returns; optionally request a Letter of Good Standing
Per TRD’s ‘How do I close my tax account?’ and ‘Close My Business’ pages (tax.newmexico.gov). Only account administrators may close a TAP account. NM LLCs not taxed as corporations owe no corporate franchise tax, so there is no final franchise return.
Before you file
- The order the steps go in — internal decision, creditors and distributions, the state filing, the final returns, then the registrations you are still paying for.
- What an LLC costs to keep alive in New Mexico — the bill that keeps running until this filing lands.
- What dissolution costs in all 51 jurisdictions — the fee, the filing route and the tax-clearance flag, side by side.
- What happens if you simply stop filing — administrative dissolution is the walk-away trap happening to you rather than by you.
We do not form or dissolve LLCs and we do not sell filing services. The only ask on this page is a sponsored link, marked as one, and we may be paid if you use it. Nothing above changes based on that.
Sources and limits
NMSA 1978 §§ 53-19-39 (dissolution events), 53-19-41 (articles of dissolution), 53-19-42 (winding up authority), 53-19-63(D) (fee), 53-19-66.1 and 53-19-66.2 (administrative revocation and reinstatement). Fee, form and procedure read 2026-08-10 from the statute source.
Research note. Statute mirror (2025 code) used because NM’s official compilation (nmonesource.com) was not fetched this session; mirror text matches the 2019-amended section. Online-only filing verified from the SOS’s own Business Services page (https://www.sos.nm.gov/business-services/); tax steps from tax.newmexico.gov (Close My Business and ‘How do I close my tax account?’).
Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.
If New Mexico already ended it for you, this is the other direction. Administrative dissolution is not the filing you make on purpose, and in New Mexico there is no annual report to miss anywhere in the Act, so the only revocation trigger is the registered agent. The statute is quoted on reinstating a New Mexico LLC.
Not ready to dissolve? If the LLC still has work to do, just under a different state’s law, see moving an LLC out of New Mexico instead of closing it.
Closing a for-profit corporation, not an LLC? See dissolving a corporation in New Mexico for the statute-specific filing, tax-clearance rule and fee.
Closing this LLC instead of moving it? If you are deciding between the two, see moving an LLC to New Mexico for the same-entity alternative to dissolving.
Related: New Mexico’s registered agent requirements, including who can serve and what happens if you don’t have one.
Related: New Mexico’s LLC Certificate of Good Standing cost, including who issues it and how fast you can get one.