The New Mexico Green Party has been continuously ballot-qualified since 1992, and the New Mexico Libertarian Party has been continuously ballot-qualified since it completed its last party petition in late 2005. Under New Mexico’s Tax Code, section 7-2-31, all qualified parties (whether qualified minor parties, or qualified major parties) should be listed on the state income tax form. This is so that a taxpayer can choose to send a contribution to any listed party.
However, the 2007 New Mexico income tax form lists only the Democratic and Republican Parties. The state tax office says the Secretary of State informed the tax office that only the Democratic and Republican Parties are ballot-qualified.