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Home » US Law » 2021 New Mexico Statutes » Chapter 7 - Taxation
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1 - Administration
  • Article 1A - Project Mainstream Employment Tax Credit (Repealed.)
  • Article 1B - Administrative Hearings Office
  • Article 2 - Income Tax General Provisions
  • Article 2A - Corporate Income and Franchise Tax
  • Article 2B - Solar Capital Investments (Recompiled.)
  • Article 2C - Tax Refund Intercept Program
  • Article 2D - Venture Capital Investments
  • Article 2E - Rural Job Tax Credits
  • Article 2F - Film Production Tax Credit
  • Article 2G - New Mexico Filmmaker Tax Credit (Repealed.)
  • Article 2H - Native American Veterans' Income Tax Settlement Fund
  • Article 3 - Income Tax Withholding
  • Article 3A - Oil and Gas Proceeds and Pass-Through Entity Withholding Tax
  • Article 4 - Division of Income for Tax Purposes
  • Article 5 - Multistate Tax Compact
  • Article 5A - Streamlined Sales and Use Tax Administration
  • Article 6 - Banking and Financial Corporations Tax (Repealed.)
  • Article 7 - Estate Tax
  • Article 8 - Uniform Unclaimed Property Act (Repealed, Recompiled.)
  • Article 8A - Uniform Unclaimed Property Act
  • Article 9 - Gross Receipts and Compensating Tax
  • Article 9A - Investment Credit
  • Article 9B - Filmmaker's Credit (Repealed.)
  • Article 9C - Interstate Telecommunications Gross Receipts Tax
  • Article 9D - Capital Equipment Tax Credit (Repealed.)
  • Article 9E - Laboratory Partnership with Small Business Tax Credit
  • Article 9F - Technology Jobs and Research and Development Tax Credit
  • Article 9G - Other Tax Credits
  • Article 9H - Research and Development Small Business Tax Credit (Repealed.)
  • Article 9I - Affordable Housing Tax Credit Act
  • Article 9J - Alternative Energy Product Manufacturers Tax Credit Act
  • Article 10 - Gross Receipts Tax Registration
  • Article 11 - Railroad Car Company Tax
  • Article 12 - Cigarette Tax
  • Article 12A - Tobacco Products Tax
  • Article 13 - Gasoline Tax
  • Article 13A - Petroleum Products Loading Fee
  • Article 14 - Motor Vehicle Excise Tax
  • Article 14A - Leased Vehicle Gross Receipts Tax
  • Article 15 - Trip Tax
  • Article 15A - Weight Distance Tax
  • Article 16 - Special Fuels Tax (Repealed.)
  • Article 16A - Special Fuels Supplier Tax
  • Article 16B - Alternative Fuel Tax
  • Article 17 - Liquor Excise Tax
  • Article 18 - Electrical Energy Tax (Repealed.)
  • Article 18A - Controlled Substance Tax (Repealed.)
  • Article 19 - Supplemental Municipal Gross Receipts Tax
  • Article 19A - Special Municipal Gross Receipts Tax (Repealed.)
  • Article 19B - Municipal Environmental Services Gross Receipts Tax (Repealed.)
  • Article 19C - Municipal Infrastructure Gross Receipts Tax (Repealed, Recompiled.)
  • Article 19D - Municipal Local Option Gross Receipts
  • Article 20 - County Gross Receipts Tax (Repealed, Recompiled.)
  • Article 20A - County Fire Protection Excise Tax (Repealed, Recompiled.)
  • Article 20B - County Environmental Services Gross Receipts Tax (Repealed, Recompiled.)
  • Article 20C - Local Hospital Gross Receipts Tax (Repealed.)
  • Article 20D - County Health Care Gross Receipts Tax (Repealed, Recompiled.)
  • Article 20E - County Local Option Gross Receipts and Compensating Taxes
  • Article 20F - County Correctional Facility Gross Receipts Tax (Repealed.)
  • Article 21 - County Sales Tax (Repealed.)
  • Article 22 - Occupational Licenses (Repealed.)
  • Article 23 - Exemption of Producers from Licenses
  • Article 24 - Municipal and County Gross Receipts Tax on Liquor
  • Article 24A - County and Municipal Gasoline Tax
  • Article 24B - Special County Hospital Gasoline Tax (Repealed.)
  • Article 25 - Resources Excise Tax
  • Article 26 - Severance Tax
  • Article 27 - Severance Tax Bonding Act
  • Article 28 - Oil and Gas Accounting (Repealed.)
  • Article 29 - Oil and Gas Severance Tax
  • Article 29A - Enhanced Oil Recovery
  • Article 29B - Natural Gas and Crude Oil Production Incentives
  • Article 29C - Intergovernmental Tax Credits
  • Article 30 - Oil and Gas Conservation Tax
  • Article 31 - Oil and Gas Emergency School Tax
  • Article 32 - Oil and Gas Ad Valorem Production Tax
  • Article 33 - Natural Gas Processors Tax
  • Article 34 - Oil and Gas Production Equipment Ad Valorem Tax
  • Article 35 - Property Tax
  • Article 36 - Valuation of Property
  • Article 37 - Imposition of Property Tax
  • Article 38 - Administration and Enforcement of Property Taxes
  • Article 39 - Copper Production Ad Valorem Tax
  • Article 40 - Insurance Premium Tax
  • Article 41 - Health Care Quality Surcharge
  • Article 42 - Cannabis Tax