Jan. 15—New Mexico was among the top six states in a national scorecard on state tax appeals and procedural requirements assembled by the Council on State Taxation.

New Mexico was awarded an A-minus grade along with Arizona and Virginia. Illinois, Indiana and Montana received an A grade.

The council evaluated seven factors on a scale of 0 to 5, with 0 the best. New Mexico’s highest number was a 2 for “even-handed statutes of limitations and interest rates.”

New Mexico received 0 or 1 for “pay-to-play and adequate time for appeal,” “independent tax dispute forum,” “corporate return due date and extensions,” “reporting of federal corporate tax changes,” “transparency in tax guidance and rulings” and “other fairness issues.”

“The findings in this report are very gratifying. We have worked hard in recent years to ensure that our tax code provides for even-handed treatment and that our administration offers the kind of consistency and clarity that makes voluntary compliance easier,” New Mexico Taxation and Revenue Secretary Stephanie Schardin Clarke said in a news release.