Tim Van Valen
Chief Legal Counsel | New Mexico Taxation & Revenue Dept
Tim Van Valen recently beccame the Chief Legal Counsel with the New Mexico Taxation and Revenue Department. Prior to that, Mr. Van Valen was in private practice for over 30 years.
Mr. Van Valen’s private practice was primarily devoted to representation of large multijurisdictional businesses based in other states or countries with New Mexico tax concerns. Frequent subject matters included corporate income tax, New Mexico’s gross receipts and compensating (“use tax”) taxes, property tax, severance taxes, state and federal statutory and
constitutional limitations on the authority of New Mexico to impose taxes. He has also addressed federal constitutional and statutory limitations on state and tribal taxing jurisdiction on Indian lands.
In recent years, his practice was primarily litigation against the New Mexico Taxation and Revenue Department and local governments on behalf of businesses in administrative protests, trial courts and appellate courts. He also has extensive experience in addressing clients’ concerns with tax planning, tax incentives, audits, assessments, claims for refund, and administrative matters such as revenue rulings and issuance of regulations. Mr. Van Valen has drafted tax legislation for clients, testified before legislative committees for businesses and business organizations and provided bill analyses during and after legislative sessions.
He authors the New Mexico chapters for the annually updated American Bar Association Property Tax and Sales & Use Tax Deskbooks and is Co-Editor-in-Chief of the Property Tax Deskbook. He is the former Chairman of the Tax Committee of the New Mexico Oil & Gas Association, the New Mexico State Bar Tax Committee, as well as the New Mexico Association of Commerce and Industry Tax and Government Affairs Committees. He has been active in the Council on State Taxation (“COST”), drafting semiannual New Mexico tax updates and speaking at meetings. He is also the New Mexico author for in depth analysis in State Tax Notes.
He is licensed to practice in all New Mexico state courts, before the U.S. Supreme Court, the 10th Circuit, the U.S. Tax Court, the Federal District Court for the District of New Mexico. He writes and speaks frequently on New Mexico tax issues to professional and civic organizations and seminars.