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Home » US Law » 2021 New Mexico Statutes » Chapter 7 - Taxation » Article 2H - Native American Veterans' Income Tax Settlement Fund

Section 7-2H-1 – Legislative findings.

A. Native Americans have had a long history of serving their country through active duty in the armed forces of the United States during periods of both war and peace and have made great sacrifices in serving their country through active duty in the military during periods of war and peace. B. Native American veterans […]

Section 7-2H-2 – Definition.

As used in Chapter 7, Article 2H NMSA 1978, “fund” means the Native American veterans’ income tax settlement fund. History: Laws 2008, ch. 89, § 2; 2009, ch. 289, § 2. ANNOTATIONS The 2009 amendment, effective June 19, 2009, deleted Subsection A, which defined “department”; and deleted Subsection C, which defined “secretary”.

Section 7-2H-4 – Duties of the secretary.

A. The secretary of veterans’ services shall conduct a study in cooperation with the taxation and revenue department to determine whether Native American veterans who were domiciled within the boundaries of their tribal lands or their spouse’s tribal lands during the period of their active military duty had state personal income taxes withheld from their […]