https://library.partnertax.ai/us-nm/stat/ 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6.53 Laws 2005, ch. 176, § 11. https://library.partnertax.ai/us-nm/stat/7-1-6.54 Laws 2006, ch. 75, § 29; 2019, ch. 275, § 9; 2024, ch. 59, § 5. https://library.partnertax.ai/us-nm/stat/7-1-6.55 Laws 2007, ch. 331, § 4; repealed by Laws 2019, ch. 270, § 57. https://library.partnertax.ai/us-nm/stat/7-1-6.56 Laws 2007, ch. 168, § 1; 2009, ch. 287, § 1; 2009, ch. 288, § 1; repealed by Laws 2016 (2nd S.S.), ch. 1, § 3. https://library.partnertax.ai/us-nm/stat/7-1-6.57 Laws 2007, ch. 361, § 1; repealed by Laws 2019, ch. 270, § 56. https://library.partnertax.ai/us-nm/stat/7-1-6.58 Laws 2007 (1st S.S.), ch. 2, § 8; 2025, ch. 130, § 23. https://library.partnertax.ai/us-nm/stat/7-1-6.59 Laws 2009, ch. 175, § 1; 2017, ch. 63, § 17; 2017, ch. 115, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.60 Laws 2010, ch. 31, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.61 Laws 2017 (1st S.S.), ch. 3, § 3; 2020, ch. 3, § 6; 2023, ch. 22, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.62 Laws 2019, ch. 47, § 2; 2023, ch. 182, § 1; 2024, ch. 27, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.63 Laws 2019, ch. 53, § 9. https://library.partnertax.ai/us-nm/stat/7-1-6.64 Laws 2019, ch. 270, § 9; 2020 (1st S.S.), ch. 4, § 1; repealed by Laws 2019, ch. 270, § 57. https://library.partnertax.ai/us-nm/stat/7-1-6.65 Laws 2020, ch. 22, § 2; repealed by Laws 2022, ch. 45, § 3. https://library.partnertax.ai/us-nm/stat/7-1-6.66 Laws 2021, ch. 4, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.67 Laws 2021 (1st S.S.), ch. 2, § 5; 2024, ch. 59, § 6. https://library.partnertax.ai/us-nm/stat/7-1-6.68 Laws 2021 (1st S.S.), ch. 4, § 50; 2023, ch. 85, § 2; 2025, ch. 130, § 24. https://library.partnertax.ai/us-nm/stat/7-1-6.69 Laws 2021, ch. 136, § 1; 2024, ch. 32, §; 2026, ch. 39, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.70 Laws 2022, ch. 32, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.71 Laws 2023, ch. 112, § 11; 2024, ch. 59, § 7; 2024, ch. 62, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.72 Laws 2024, ch. 41, § 9. https://library.partnertax.ai/us-nm/stat/7-1-6.73 Laws 2025, ch. 83, § 13. https://library.partnertax.ai/us-nm/stat/7-1-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-8 1953 Comp., § 72-13-25, enacted by Laws 1965, ch. 248, § 13; 1969, ch. 8, § 1; 1970, ch. 16, § 1; 1971, ch. 276, § 5; 1975, ch. 136, § 1; 1977, ch. 249, § 42; 1979, ch. 144, § 7; 1981, ch. 37, § 8; 1982, ch. 18, § 8; 1983, ch. 211, § 21; 1985, ch. 65, § 10; 1986, ch. 20, § 12; 1987, ch. 169, § 3; 1988, ch. 73, § 6; 1991, ch. 19, § 1; 1993, ch. 5, § 3; 1993, ch. 261, § 1; 1996, ch. 15, § 3; 2000, ch. 28, § 3; 2001, ch. 56, § 3; 2003, ch. 398, § 5; 2003, ch. 439, § 1; 2005, ch. 107, § 1; 2005, ch. https://library.partnertax.ai/us-nm/stat/7-1-8.1 1978 Comp., § 7-1-8.1, as enacted by Laws 2009, ch. 243, § 3. https://library.partnertax.ai/us-nm/stat/7-1-8.2 1978 Comp., § 7-1-8.2, as enacted by Laws 2009, ch. 243, § 4; 2023, ch. 85, § 3. https://library.partnertax.ai/us-nm/stat/7-1-8.3 1978 Comp., § 7-1-8.3, as enacted by Laws 2009, ch. 243, § 5; 2015, ch. 73, § 12. https://library.partnertax.ai/us-nm/stat/7-1-8.4 1978 Comp., § 7-1-8.4, as enacted by Laws 2009, ch. 243, § 6; 2015, ch. 73, § 13. https://library.partnertax.ai/us-nm/stat/7-1-8.5 1978 Comp., § 7-1-8.5, as enacted by Laws 2009, ch. 243, § 7. https://library.partnertax.ai/us-nm/stat/7-1-8.6 1978 Comp., § 7-1-8.6, as enacted by Laws 2009, ch. 243, § 8. https://library.partnertax.ai/us-nm/stat/7-1-8.7 1978 Comp., § 7-1-8.7, as enacted by Laws 2009, ch. 243, § 9; 2015 (1st S.S.), ch. 2, § 1. https://library.partnertax.ai/us-nm/stat/7-1-8.8 1978 Comp., § 7-1-8.8, as enacted by Laws 2009, ch. 243, § 10; 2015, ch. 30, § 1; 2017, ch. 63, § 19; 2018, ch. 57, § 11; 2019, ch. 87, § 1; repealed and reenacted by Laws 2019, ch. 87, § 2; 2020, ch. 43, § 1; 2022, ch. 33, § 7; 2023, ch. 39, § 90; 2024, ch. 41, § 10. https://library.partnertax.ai/us-nm/stat/7-1-8.9 1978 Comp., § 7-1-8.9, as enacted by Laws 2009, ch. 243, § 11; 2015, ch. 89, § 2; 2015, ch. 100, § 2; 2025, ch. 130, § 25. https://library.partnertax.ai/us-nm/stat/7-1-8.10 1978 Comp., § 7-1-8.10, as enacted by Laws 2009, ch. 243, § 12; 2022, ch. 33, § 8. https://library.partnertax.ai/us-nm/stat/7-1-8.11 1978 Comp., § 7-1-8.11, enacted by Laws 2017, ch. 63, § 20. https://library.partnertax.ai/us-nm/stat/7-1-9 1953 Comp., § 72-13-26, enacted by Laws 1965, ch. 248, § 14; 1979, ch. 144, § 8; 1985, ch. 65, § 11; 1986, ch. 20, § 13; 1988, ch. 99, § 1; 1997, ch. 67, § 2. https://library.partnertax.ai/us-nm/stat/7-1-10 1953 Comp., § 72-13-27, enacted by Laws 1965, ch. 248, § 15; 1971, ch. 276, § 6; 1979, ch. 144, § 9; 1982, ch. 18, § 9; 1983, ch. 211, § 22; 1993, ch. 30, § 5; 2001, ch. 16, § 3; 2007, ch. 275, § 1. https://library.partnertax.ai/us-nm/stat/7-1-11 1953 Comp., § 72-13-28, enacted by Laws 1965, ch. 248, § 16; 1979, ch. 144, § 10; 1993, ch. 30, § 6; 2001, ch. 16, § 4; 2001, ch. 56, § 4; 2007, ch. 262, § 1; 2017, ch. 63, § 21; 2019, ch. 270, § 10. https://library.partnertax.ai/us-nm/stat/7-1-11.1 Laws 2001, ch. 16, § 1; 2003, ch. 398, § 6. https://library.partnertax.ai/us-nm/stat/7-1-11.2 1978 Comp., § 7-1-11.2, enacted by Laws 2003, ch. 398, § 7; 2007, ch. 262, § 2. https://library.partnertax.ai/us-nm/stat/7-1-12 1953 Comp., § 72-13-29, enacted by Laws 1965, ch. 248, § 17; 1966, ch. 52, § 1; 1979, ch. 144, § 11; 2000, ch. 28, § 4. https://library.partnertax.ai/us-nm/stat/7-1-12.1 1978 Comp., § 7-1-12.1, enacted by Laws 1985, ch. 65, § 12; 1993, ch. 30, § 7. https://library.partnertax.ai/us-nm/stat/7-1-12.2 1978 Comp., § 7-1-12.2, enacted by Laws 1985, ch. 65, § 13; 1993, ch. 30, § 8; 2017, ch. 63, § 22. https://library.partnertax.ai/us-nm/stat/7-1-13 1953 Comp., § 72-13-30, enacted by Laws 1965, ch. 248, § 18; 1971, ch. 276, § 7; 1978, ch. 90, § 1; 1979, ch. 144, § 12; 1983, ch. 211, § 23; 1988, ch. 99, § 2; 1989, ch. 325, § 4; 1993, ch. 5, § 4; 1994, ch. 51, § 3; 2007, ch. 127, § 1; 2013, ch. 27, § 1; 2021, ch. 83, § 1; 2026, ch. 31, § 2. https://library.partnertax.ai/us-nm/stat/7-1-13.1 1978 Comp., § 7-1-13.1, enacted by Laws 1988, ch. 99, § 3; 1989, ch. 76, § 1; 1990, ch. 86, § 6; 1992, ch. 55, § 8; 1993, ch. 5, § 5; 2000, ch. 28, § 5; 2005, ch. 109, § 3; 2025, ch. 130, § 26. https://library.partnertax.ai/us-nm/stat/7-1-13.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-13.3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-13.4 1978 Comp., § 7-1-13.4, enacted by Laws 2000, ch. 28, § 6. https://library.partnertax.ai/us-nm/stat/7-1-14 1953 Comp., § 72-13-30.1, enacted by Laws 1969, ch. 145, § 1; 1970, ch. 57, § 2; 1977, ch. 315, § 3; 1979, ch. 144, § 13; 1983, ch. 211, § 24; 1992, ch. 55, § 10; 1995, ch. 100, § 1; 2019, ch. 270, § 11; repealed and reenacted by Laws 2020, ch. 80, § 1; 2023, ch. 85, § 4. https://library.partnertax.ai/us-nm/stat/7-1-15 1953 Comp., § 72-13-30.1, enacted by Laws 1969, ch. 31, § 1; 1979, ch. 144, § 14; 1983, ch. 211, § 25; 1988, ch. 73, § 7; 1991, ch. 138, § 1; 1998, ch. 105, § 2; 2025, ch. 130, § 27. https://library.partnertax.ai/us-nm/stat/7-1-15.1 1978 Comp., § 7-1-15.1, enacted by Laws 1987, ch. 169, § 4; 2026, ch. 31, § 3. https://library.partnertax.ai/us-nm/stat/7-1-15.2 Laws 1998, ch. 105, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-16 1953 Comp., § 72-13-31, enacted by Laws 1965, ch. 248, § 19; 1979, ch. 144, § 15; 1985, ch. 65, § 14; 1989, ch. 325, § 5; 1993, ch. 5, § 6; 1999, ch. 84, § 1; 2007, ch. 262, § 3; 2013, ch. 27, § 2; 2019, ch. 157, § 1; 2026, ch. 31, § 4. https://library.partnertax.ai/us-nm/stat/7-1-17 1953 Comp., § 72-13-32, enacted by Laws 1965, ch. 248, § 20; 1969, ch. 32, § 1; 1978 Comp., § 7-1-17; 1979, ch. 144, § 16; 1992, ch. 55, § 11; 2007, ch. 45, § 1; 2023, ch. 36, § 1. https://library.partnertax.ai/us-nm/stat/7-1-17.1 Laws 2003, ch. 398, § 15; 2021, ch. 65, § 3. https://library.partnertax.ai/us-nm/stat/7-1-18 1953 Comp., § 72-13-33, enacted by Laws 1965, ch. 248, § 21; 1970, ch. 18, § 1; 1979, ch. 144, § 17; 1983, ch. 211, § 26; 1993, ch. 5, § 7; 1994, ch. 51, § 4; 2013, ch. 27, § 3; 2021, ch. 83, § 2. https://library.partnertax.ai/us-nm/stat/7-1-19 1953 Comp., § 72-7-35.1, enacted by Laws 1971, ch. 21, § 1; 1972, ch. 73, § 2; recompiled as 1953 Comp., § 72-13-33.1, by Laws 1973, ch. 258, § 154; 1979, ch. 144, § 18; 1986, ch. 20, § 14; 2000, ch. 28, § 7; 2013, ch. 27, § 4. https://library.partnertax.ai/us-nm/stat/7-1-20 1953 Comp., § 72-13-34, enacted by Laws 1965, ch. 248, § 22; 1979, ch. 144, § 19; 1995, ch. 70, § 1; 2025, ch. 130, § 28. https://library.partnertax.ai/us-nm/stat/7-1-21 1953 Comp., § 72-13-35, enacted by Laws 1965, ch. 248, § 23; 1979, ch. 144, § 20; 1987, ch. 169, § 5; 2003, ch. 439, § 2; 2017, ch. 63, § 23. https://library.partnertax.ai/us-nm/stat/7-1-21.1 Laws 2013, ch. 87, § 1. https://library.partnertax.ai/us-nm/stat/7-1-22 1953 Comp., § 72-13-36, enacted by Laws 1965, ch. 248, § 24; 1966, ch. 30, § 1; 1979, ch. 144, § 21; 1995, ch. 70, § 2; 2015, ch. 73, § 14. https://library.partnertax.ai/us-nm/stat/7-1-23 1953 Comp., § 72-13-37, enacted by Laws 1965, ch. 248, § 25; 1979, ch. 144, § 22; 2013, ch. 27, § 5; 2017, ch. 63, § 24; 2019, ch. 157, § 2. https://library.partnertax.ai/us-nm/stat/7-1-24 1953 Comp., § 72-13-38, enacted by Laws 1965, ch. 248, § 26; 1966, ch. 30, § 2; 1971, ch. 276, § 8; 1978 Comp., § 7-1-24; 1979, ch. 144, § 23; 1982, ch. 18, § 10; 1986, ch. 20, § 15; 1989, ch. 325, § 6; 1993, ch. 5, § 8; 2000, ch. 28, § 8; 2003, ch. 398, § 8; 2013, ch. 27, § 6; 2015, ch. 73, § 15; 2017, ch. 63, § 25; 2019, ch. 157, § 3; 2023, ch. 36, § 2. https://library.partnertax.ai/us-nm/stat/7-1-24.1 1978 Comp., § 7-1-24.1, enacted by Laws 2013, ch. 27, § 7; repealed by Laws 2015, ch. 73, § 37. https://library.partnertax.ai/us-nm/stat/7-1-25 1953 Comp., § 72-13-39, enacted by Laws 1965, ch. 248, § 27; 1966, ch. 30, § 3; 1973, ch. 167, § 1; 1979, ch. 144, § 24; 1985, ch. 65, § 15; 1986, ch. 20, § 16; 1989, ch. 325, § 7; 2015, ch. 73, § 16. https://library.partnertax.ai/us-nm/stat/7-1-1 1953 Comp., § 72-13-13, enacted by Laws 1965, ch. 248, § 1; 1979, ch. 144, § 1. https://library.partnertax.ai/us-nm/stat/7-1-2 1953 Comp., § 72-13-14, enacted by Laws 1965, ch. 248, § 2; 1966, ch. 54, § 1; 1969, ch. 156, § 1; 1971, ch. 276, § 3; 1973, ch. 346, § 1; 1974, ch. 13, § 1; 1975, ch. 301, § 1; 1978, ch. 182, § 22; 1979, ch. 144, § 2; 1982, ch. 18, § 1; 1983, ch. 211, § 3; 1985, ch. 65, § 1; 1986, ch. 20, § 2; 1987, ch. 45, § 20; 1987, ch. 268, § 1; 1988, ch. 71, § 1; 1988, ch. 73, § 1; 1989, ch. 263, § 1; 1989, ch. 325, § 1; 1989, ch. 326, § 10; 1989, ch. 327, § 1; 1990, ch. 86, § 1; 1990, ch. 88, § 1; 1990, c https://library.partnertax.ai/us-nm/stat/7-1-2.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-2.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-3 1953 Comp., § 72-13-15, enacted by Laws 1965, ch. 248, § 3; 1977, ch. 249, § 41; 1979, ch. 144, § 3; 1982, ch. 18, § 2; 1985, ch. 65, § 3; 1986, ch. 20, § 3; 1987, ch. 169, § 1; 1992, ch. 55, § 2; 1993, ch. 5, § 2; 1994, ch. 51, § 2; 1997, ch. 67, § 1; 2000, ch. 28, § 2; 2001, ch. 16, § 2; 2001, ch. 56, § 2; 2003, ch. 398, § 4; 2009, ch. 243, § 1; 2013, ch. 87, § 2; 2015, ch. 73, § 10; 2017, ch. 63, § 4; 2019, ch. 270, § 2; 2019, ch. 274, § 10. https://library.partnertax.ai/us-nm/stat/7-1-4 1953 Comp., § 72-13-22, enacted by Laws 1965, ch. 248, § 10; 1971, ch. 276, § 4; 1979, ch. 144, § 4; 1986, ch. 20, § 4. 2005, ch. 108, § 1. https://library.partnertax.ai/us-nm/stat/7-1-4.1 Laws 2003, ch. 398, § 1; 2017, ch. 63, § 5. https://library.partnertax.ai/us-nm/stat/7-1-4.2 Laws 2003, ch. 398, § 2; 2015, ch. 73, § 11; 2017, ch. 63, § 6. https://library.partnertax.ai/us-nm/stat/7-1-4.3 Laws 2003, ch. 398, § 3; 2021, ch. 65, § 1. https://library.partnertax.ai/us-nm/stat/7-1-4.4 Laws 2005, ch. 138, § 1; 2025, ch. 130, § 10. https://library.partnertax.ai/us-nm/stat/7-1-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6 Laws 1965, ch. 248, § 12; 1953 Comp., § 72-13-24; Laws 1966, ch. 53, § 1; 1969, ch. 147, § 1; 1970, ch. 57, § 1; 1975, ch. 263, § 8; 1977, ch. 247, § 182; 1977, ch. 315, § 2; reenacted by Laws 1978, ch. 55, § 1; 1979, ch. 144, § 6; 1979, ch. 284, § 4; 1981, ch. 37, § 7; 1981, ch. 215, § 3; 1982, ch. 18, § 4; 1983, ch. 211, § 5; 1985, ch. 65, § 5; 1986, ch. 20, § 6; 1988, ch. 72, § 1; 1989, ch. 325, § 2; 1990, ch. 86, § 2; 1992, ch. 55, § 3; 2001, ch. 230, § 1; 2009, ch. 242, § 1; 2017, ch. 63, § https://library.partnertax.ai/us-nm/stat/7-1-6.1 1978 Comp., § 7-1-6.1, enacted by Laws 1983, ch. 211, § 6; 1985, ch. 154, § 1; 1986, ch. 20, § 7; 1990, ch. 6, § 19; 1990, ch. 86, § 3; 2007 (1st S.S.), ch. 2, § 9. https://library.partnertax.ai/us-nm/stat/7-1-6.2 1978 Comp., § 7-1-6.2, enacted by Laws 1983, ch. 211, § 7; 1984, ch. 25, § 2; 1988, ch. 129, § 2; 2012, ch. 5, § 3; 2025, ch. 130, § 11. https://library.partnertax.ai/us-nm/stat/7-1-6.3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6.4 1978 Comp., § 7-1-6.4, enacted by Laws 1983, ch. 211, § 9; 1991, ch. 9, § 9; 1992, ch. 42, § 1; 2006, ch. 75, § 30; 2019, ch. 270, § 3; 2025, ch. 130, § 12. https://library.partnertax.ai/us-nm/stat/7-1-6.5 1978 Comp., § 7-1-6.5, enacted by Laws 1983, ch. 211, § 10; 1983, ch. 214, § 6; 1984, ch. 24, § 2; 2025, ch. 130, § 13. https://library.partnertax.ai/us-nm/stat/7-1-6.6 1978 Comp., § 7-1-6.6, enacted by Laws 1983, ch. 211, § 11; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.7 1978 Comp., § 7-1-6.7, enacted by Laws 1994, ch. 5, § 2; 1995, ch. 6, § 1; 1995, ch. 36, § 1; 2001, ch. 198, § 1; 2003, ch. 214, § 1; 2004, ch. 58, § 1; 2007, ch. 297, § 1; 2007, ch. 298, § 1; 2013, ch. 19, § 1; 2016, ch. 87, § 1; 2020, ch. 30, § 1; 2023, ch. 52, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.8 1978 Comp., § 7-1-6.8, enacted by Laws 1983, ch. 211, § 13; 1987, ch. 347, § 7; 1988, ch. 72, § 3; 1988, ch. 73, § 3; 1989, ch. 356, § 3; 1993, ch. 357, § 2; 1994, ch. 5, § 4; 1995, ch. 6, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.9 1978 Comp., § 7-1-6.9, enacted by Laws 1991, ch. 9, § 11; 1993, ch. 357, § 3; 1994, ch. 5, § 6; 1995, ch. 6, § 3; 1999, ch. 212, § 1; 2001, ch. 171, § 1; 2017, ch. 63, § 8; 2025, ch. 130, § 14. https://library.partnertax.ai/us-nm/stat/7-1-6.10 1978 Comp., § 7-1-6.10, enacted by Laws 1983, ch. 211, § 15; 1987, ch. 347, § 9; 1988, ch. 70, § 8; 1988, ch. 73, § 5; 1989, ch. 356, § 5; 1990, ch. 86, § 4; 1992, ch. 55, § 4; 1993, ch. 272, § 1; 1993, ch. 357, § 4; 1994, ch. 5, § 8; 1995, ch. 6, § 4; 1995, ch. 16, § 11; 1996, ch. 15, § 2; 2003, ch. 150, § 1; 2003 (1st S.S.), ch. 3, § 1; 2004, ch. 109, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.11 1978 Comp., § 7-1-6.11, enacted by Laws 1983, ch. 211, § 16; 1985, ch. 25, § 3; 1986, ch. 13, § 1; 1993, ch. 358, § 1; 2003, ch. 341, § 1; 2005, ch. 320, § 6; 2006, ch. 89, § 2; 2010 (2nd S.S.), ch. 5, § 1; 2017, ch. 34, § 2; 2017, ch. 63, § 9; 2019, ch. 270, § 4; 2021, ch. 72, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.12 1978 Comp., § 7-1-6.12, enacted by Laws 1983, ch. 211, § 17; 1986, ch. 20, § 8; 1990, ch. 99, § 46; 1991, ch. 9, § 12; 1993, ch. 30, § 1; 1997, ch. 125, § 2; 2006, ch. 75, § 31; 2019, ch. 270, § 5; 2021 (1st S.S.), ch. 2, § 3; 2023, ch. 112, § 12; 2024, ch. 59, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.13 1978 Comp., § 7-1-6.13, enacted by Laws 1983, ch. 211, § 18; 1986, ch. 20, § 9; 1987, ch. 45, § 9; 1989, ch. 326, § 11; 1990, ch. 99, § 47; 1991, ch. 176, § 16; 1993, ch. 30, § 2; 1997, ch. 125, § 3; 2003, ch. 205, § 1; 2005, ch. 338, § 1; 2006, ch. 75, § 32; 2008, ch. 51, § 1; 2014, ch. 79, § 1; 2019, ch. 270, § 6; 2021 (1st S.S.), ch. 2, § 4; 2023, ch. 112, § 13; 2024, ch. 59, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6.15 1978 Comp., § 7-1-6.15, enacted by Laws 1983, ch. 211, § 20; 1986, ch. 20, § 10; 1987, ch. 169, § 2; 1988, ch. 72, § 5; 1989, ch. 326, § 12; 1990, ch. 99, § 48; 1991, ch. 9, § 13; 1991, ch. 176, § 17; 1992, ch. 105, § 4; 1993, ch. 30, § 3; 1994, ch. 54, § 1; 1996, ch. 28, § 3; 1999, ch. 189, § 1; 2007, ch. 331, § 1; 2011, ch. 106, § 3; 2015, ch. 89, § 1; 2015, ch. 100, § 1; 2021 (1st S.S.), ch. 4, § 49; 2025, ch. 130, § 15. https://library.partnertax.ai/us-nm/stat/7-1-6.16 1978 Comp., § 7-1-6.16, enacted by Laws 1983, ch. 213, § 27; 1986, ch. 20, § 11; 1989, ch. 216, § 1; 2004, ch. 116, § 4; 2025, ch. 130, § 16. https://library.partnertax.ai/us-nm/stat/7-1-6.17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6.18 1978 Comp., § 7-1-6.18, enacted by Laws 1987, ch. 257, § 1; 2011, ch. 42, § 2; 2016, ch. 7, § 1; 2025, ch. 130, § 17. https://library.partnertax.ai/us-nm/stat/7-1-6.19 1978 Comp., § 7-1-6.19, enacted by Laws 1991, ch. 9, § 15; 1993, ch. 357, § 5; 1994, ch. 5, § 9; 1995, ch. 6, § 5. https://library.partnertax.ai/us-nm/stat/7-1-6.20 1978 Comp., § 7-1-6.20, enacted by Laws 1985, ch. 65, § 6; 2001, ch. 230, § 2; 2017 (1st S.S.), ch. 3, § 2; 2020, ch. 3, § 5. https://library.partnertax.ai/us-nm/stat/7-1-6.21 1978 Comp., § 7-1-6.21, enacted by Laws 1985, ch. 65, § 7; 1989, ch. 130, § 1; 1991, ch. 9, § 16; 2003, ch. 433, § 1; 2010, ch. 98, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.22 1978 Comp., § 7-1-6.22, enacted by Laws 1985, ch. 65, § 8; 1990, ch. 125, § 2; 1991, ch. 9, § 17. https://library.partnertax.ai/us-nm/stat/7-1-6.23 1978 Comp., § 7-1-6.23, enacted by Laws 1985, ch. 65, § 9; 1991, ch. 9, § 18. https://library.partnertax.ai/us-nm/stat/7-1-6.24 1978 Comp., § 7-1-6.18, enacted by Laws 1987, ch. 265, § 3; 2017, ch. 63, § 10; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.25 1978 Comp., § 7-1-6.25, enacted by Laws 1988, ch. 70, § 9; 1990, ch. 124, § 13; 1993, ch. 298, § 1; 1995, ch. 6, § 6; 1996, ch. 82, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.26 Laws 1987, ch. 347, § 11; 1988, ch. 106, § 1; 1989, ch. 352, § 2; 1990, ch. 85, § 3; 1992, ch. 55, § 5; 1999, ch. 212, § 2; 2017, ch. 63, § 11; 2025, ch. 130, § 18. https://library.partnertax.ai/us-nm/stat/7-1-6.27 1978 Comp., § 7-1-6.27, enacted by Laws 1991, ch. 9, § 20; 1992, ch. 55, § 6; 1993, ch. 357, § 6; 1994, ch. 5, § 11; 1995, ch. 6, § 7; 1999, ch. 212, § 3; 2025, ch. 130, § 19. https://library.partnertax.ai/us-nm/stat/7-1-6.28 1978 Comp., § 7-1-6.28, enacted by Laws 1991, ch. 9, § 22; 1993, ch. 357, § 7; 1994, ch. 5, § 13; 1995, ch. 6, § 8. https://library.partnertax.ai/us-nm/stat/7-1-6.29 1978 Comp., § 7-1-6.27, enacted by Laws 1989, ch. 325, § 3; 1993, ch. 367, § 74. https://library.partnertax.ai/us-nm/stat/7-1-6.30 1978 Comp., § 7-1-6.30, enacted by Laws 1990, ch. 6, § 20; 1992, ch. 55, § 7; 2001, ch. 335, § 1; 2016 (2nd S.S.), ch. 1, § 1; 2025, ch. 130, § 20. https://library.partnertax.ai/us-nm/stat/7-1-6.31 1978 Comp., § 7-1-6.30, enacted by Laws 1990, ch. 86, § 5; 1993, ch. 48, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.32 Laws 1990, ch. 99, § 44; 1997, ch. 125, § 4; 2017, ch. 63, § 12; 2024, ch. 59, § 3. https://library.partnertax.ai/us-nm/stat/7-1-6.33 Laws 1991, ch. 212, § 15; 2017, ch. 63, § 13. https://library.partnertax.ai/us-nm/stat/7-1-6.34 1978 Comp., § 7-1-6.34, enacted by Laws 1992, ch. 108, § 3; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.35 Laws 1992, ch. 108, § 2; 1993, ch. 30, § 4; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.36 Laws 1992, ch. 50, § 13 and Laws 1992, ch. 67, § 13. https://library.partnertax.ai/us-nm/stat/7-1-6.37 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6.38 Laws 1994, ch. 145, § 1; 1995, ch. 141, § 21; 2003, ch. 430, § 1; 2019, ch. 270, § 8. https://library.partnertax.ai/us-nm/stat/7-1-6.39 1978 Comp., § 7-1-6.39, enacted by Laws 1995, ch. 6, § 9; 2003 (1st S.S.), ch. 3, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.40 Laws 1997, ch. 182, § 1; 2000, ch. 83, § 1; 2001, ch. 112, § 1; 2007, ch. 138, § 1; 2008, ch. 93, § 1; 2014, ch. 54, § 1; 2014, ch. 80, § 7; 2015, ch. 8, § 1; 2018, ch. 48, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.41 Laws 1997, ch. 125, § 1; 2024, ch. 59, § 4. https://library.partnertax.ai/us-nm/stat/7-1-6.42 Laws 2001, ch. 199, § 12; 2003, ch. 371, § 11; 2007, ch. 64, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.43 Laws 2003, ch. 86, § 1; 2016 (2nd S.S.), ch. 3, § 1; 2017 (1st S.S.), ch. 3, § 6; 2020, ch. 38, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.44 Laws 2003, ch. 150, § 2; 2004, ch. 109, § 2. https://library.partnertax.ai/us-nm/stat/7-1-6.45 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-6.46 Laws 2004, ch. 116, § 1; 2006, ch. 75, § 33; 2007, ch. 331, § 2; 2013, ch. 160, § 1; 2022, ch. 47, § 1; 2025, ch. 130, § 21. https://library.partnertax.ai/us-nm/stat/7-1-6.47 Laws 2004, ch. 116, § 2; 2006, ch. 75, § 34; 2007, ch. 331, § 3; 2013, ch. 160, § 2; 2022, ch. 47, § 2; 2025, ch. 130, § 22. https://library.partnertax.ai/us-nm/stat/7-1-6.48 Laws 2005, ch. 56, § 1; 2017, ch. 63, § 14; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.49 Laws 2005, ch. 87, § 1; 2017, ch. 63, § 15; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.50 Laws 2005, ch. 220, § 1; 2008, ch. 13, § 1; 2015, ch. 150, § 1; 2017, ch. 63, § 16; 2018, ch. 4, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-1-6.51 Laws 2005, ch. 351, § 1. https://library.partnertax.ai/us-nm/stat/7-1-6.52 Laws 2005, ch. 104, § 1. https://library.partnertax.ai/us-nm/stat/7-1-79 1953 Comp., § 72-13-91, enacted by Laws 1965, ch. 248, § 82; 1979, ch. 144, § 64; 2025, ch. 130, § 35. https://library.partnertax.ai/us-nm/stat/7-1-80 1953 Comp., § 72-13-92, enacted by Laws 1965, ch. 248, § 83; 1979, ch. 144, § 65; 1985, ch. 65, § 20; 1993, ch. 30, § 11; 2013, ch. 75, § 8. https://library.partnertax.ai/us-nm/stat/7-1-81 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-82 1953 Comp., § 72-13-94, enacted by Laws 1973, ch. 179, § 1; 1975, ch. 116, § 5; 1979, ch. 144, § 66; 1995, ch. 70, § 4; 2023, ch. 85, § 6. https://library.partnertax.ai/us-nm/stat/7-1-83 Laws 2016, ch. 59, § 2. https://library.partnertax.ai/us-nm/stat/7-1-84 Laws 2023, ch. 85, § 1. https://library.partnertax.ai/us-nm/stat/7-1A-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1A-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1A-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1A-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1A-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1B-1 Laws 2015, ch. 73, § 1; 2019, ch. 157, § 6. https://library.partnertax.ai/us-nm/stat/7-1B-2 Laws 2015, ch. 73, § 2. https://library.partnertax.ai/us-nm/stat/7-1B-3 Laws 2015, ch. 73, § 3. https://library.partnertax.ai/us-nm/stat/7-1B-4 Laws 2015, ch. 73, § 4. https://library.partnertax.ai/us-nm/stat/7-1B-5 Laws 2015, ch. 73, § 5. https://library.partnertax.ai/us-nm/stat/7-1B-6 Laws 2015, ch. 73, § 6; 2019, ch. 157, § 7. https://library.partnertax.ai/us-nm/stat/7-1B-7 Laws 2015, ch. 73, § 7. https://library.partnertax.ai/us-nm/stat/7-1B-8 Laws 2015, ch. 73, § 8; 2019, ch. 157, § 8. https://library.partnertax.ai/us-nm/stat/7-1B-9 Laws 2015, ch. 73, § 9. https://library.partnertax.ai/us-nm/stat/7-1B-10 Laws 2019, ch. 215, § 17. https://library.partnertax.ai/us-nm/stat/7-2-1 1953 Comp., § 72-15A-1, enacted by Laws 1965, ch. 202, § 1; 1979, ch. 92, § 1. https://library.partnertax.ai/us-nm/stat/7-2-2 1978 Comp., § 7-2-2, enacted by Laws 1986, ch. 20, § 26; 1987, ch. 277, § 1; 1988, ch. 41, § 1; 1990, ch. 49, § 1; 1991, ch. 9, § 24; 1993, ch. 307, § 1; 2003, ch. 13, § 1; 2003, ch. 275, § 1; 2007, ch. 45, § 7; 2010 (2nd S.S.), ch. 7, § 7; 2014, ch. 53, § 1; 2021 (1st S.S.), ch. 4, § 51; 2023, ch. 17, § 1; 2023, ch. 159, § 1. https://library.partnertax.ai/us-nm/stat/7-2-3 1953 Comp., § 72-15A-3, enacted by Laws 1965, ch. 202, § 3; 1979, ch. 92, § 2; 1981, ch. 37, § 14. https://library.partnertax.ai/us-nm/stat/7-2-4 1953 Comp., § 72-15A-4, enacted by Laws 1965, ch. 202, § 4; 1969, ch. 152, § 2; 1971, ch. 20, § 2; 1981, ch. 37, § 15. https://library.partnertax.ai/us-nm/stat/7-2-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-5.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-5.2 1978 Comp., § 7-2-5.2, enacted by Laws 1985, ch. 114, § 1; 1987, ch. 264, § 6. https://library.partnertax.ai/us-nm/stat/7-2-5.3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-5.4 1978 Comp., § 7-2-5.4, enacted by Laws 1988, ch. 59, § 1; 1995, ch. 11, § 1; 2007, ch. 45, § 14. https://library.partnertax.ai/us-nm/stat/7-2-5.5 Laws 1995, ch. 42, § 1; 2023, ch. 85, § 7. https://library.partnertax.ai/us-nm/stat/7-2-5.6 Laws 1995, ch. 93, § 8. https://library.partnertax.ai/us-nm/stat/7-2-5.7 Laws 2002, ch. 58, § 1. https://library.partnertax.ai/us-nm/stat/7-2-5.8 Laws 2005, ch. 104, § 5; 2007, ch. 45, § 8. https://library.partnertax.ai/us-nm/stat/7-2-5.9 Laws 2005, ch. 104, § 6. https://library.partnertax.ai/us-nm/stat/7-2-5.10 Laws 2006, ch. 50, § 1. https://library.partnertax.ai/us-nm/stat/7-2-5.11 Laws 2007, ch. 45, § 11. https://library.partnertax.ai/us-nm/stat/7-2-5.12 Laws 2022, ch. 46, § 1; repealed by Laws 2023, ch. 159, § 4. https://library.partnertax.ai/us-nm/stat/7-2-5.13 Laws 2022, ch. 47, § 6; 2024, ch. 67, § 32. https://library.partnertax.ai/us-nm/stat/7-2-5.14 Laws 2022, ch. 47, § 7. https://library.partnertax.ai/us-nm/stat/7-2-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-7 Laws 2005, ch. 104, § 4; 2019, ch. 270, § 12; 2024, ch. 67, § 5. https://library.partnertax.ai/us-nm/stat/7-2-7.1 1978 Comp., § 7-2-7.1, enacted by Laws 1980, ch. 102, § 1; 1981, ch. 37, § 18; 1990, ch. 49, § 3; 1995, ch. 11, § 2. https://library.partnertax.ai/us-nm/stat/7-2-7.2 Laws 2005 (1st S.S.), ch. 3, § 3; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-7.3 Laws 2005 (1st S.S.), ch. 3, § 4; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-7.4 Laws 2021, ch. 4, § 2. https://library.partnertax.ai/us-nm/stat/7-2-7.5 Laws 2022 (3rd S.S.), ch. 2, § 1. https://library.partnertax.ai/us-nm/stat/7-2-7.6 Laws 2022, ch. 47, § 4. https://library.partnertax.ai/us-nm/stat/7-2-7.7 Laws 2023, ch. 211, § 11. https://library.partnertax.ai/us-nm/stat/7-2-8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-9 1953 Comp., § 72-15A-7, enacted by Laws 1965, ch. 202, § 7; 1981, ch. 37, § 19; 1990, ch. 49, § 4. https://library.partnertax.ai/us-nm/stat/7-2-10 1953 Comp., § 72-15A-8, enacted by Laws 1965, ch. 202, § 8; 1981, ch. 37, § 20. https://library.partnertax.ai/us-nm/stat/7-2-11 1953 Comp., § 72-15A-9, enacted by Laws 1965, ch. 202, § 9; 1969, ch. 152, § 5; 1974, ch. 56, § 1; 1981, ch. 37, § 21; 1986, ch. 20, § 28; 1990, ch. 49, § 5; 1995, ch. 11, § 3; 1996, ch. 16, § 1; 2001, ch. 329, § 1; 2016, ch. 59, § 1. https://library.partnertax.ai/us-nm/stat/7-2-12 1953 Comp., § 72-15A-10, enacted by Laws 1965, ch. 202, § 10; 1971, ch. 20, § 3; 1981, ch. 37, § 22; 1990, ch. 49, § 6; 2003, ch. 275, § 2; 2016, ch. 15, § 1; 2025, ch. 130, § 36. https://library.partnertax.ai/us-nm/stat/7-2-12.1 1978 Comp., § 7-2-12.1, enacted by Laws 1990, ch. 23, § 1; 2025, ch. 130, § 37. https://library.partnertax.ai/us-nm/stat/7-2-12.2 Laws 1996, ch. 17, § 1; 1997, ch. 63, § 1; 1999, ch. 47, § 2; 2003, ch. 275, § 3; 2010, ch. 53, § 1; 2011, ch. 116, § 1. https://library.partnertax.ai/us-nm/stat/7-2-13 1953 Comp., § 72-15A-11, enacted by Laws 1965, ch. 202, § 11; 1970, ch. 34, § 1; 1973, ch. 133, § 1; 1974, ch. 56, § 2; 1981, ch. 37, § 23; 1990, ch. 49, § 7; 1992, ch. 78, § 1; 2013, ch. 179, § 1; 2023, ch. 159, § 2. https://library.partnertax.ai/us-nm/stat/7-2-14 1953 Comp., § 72-15A-11.1, enacted by Laws 1972, ch. 20, § 2; 1973, ch. 336, § 1; 1974, ch. 17, § 1; 1975, ch. 213, § 1; 1977, ch. 197, § 1; 1978, ch. 145, § 1; 1981, ch. 37, § 24; 1986, ch. 20, § 29; 1986 (3d S.S.), ch. 1, § 1; 1987, ch. 264, § 7; 1990, ch. 49, § 8; 1992, ch. 78, § 2; 1994, ch. 5, § 21; 1998, ch. 99, § 2; 2021, ch. 116, § 1. https://library.partnertax.ai/us-nm/stat/7-2-14.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-14.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-14.3 Laws 1994, ch. 111, § 1; 1997, ch. 196, § 1; 2003, ch. 275, § 4. https://library.partnertax.ai/us-nm/stat/7-2-14.4 Laws 1994, ch. 111, § 2; 2000, ch. 33, § 1. https://library.partnertax.ai/us-nm/stat/7-2-14.5 Laws 1994, ch. 111, § 3. https://library.partnertax.ai/us-nm/stat/7-2-15 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-26 1953 Comp., § 72-13-40, enacted by Laws 1965, ch. 248, § 28; 1966, ch. 30, § 4; 1971, ch. 276, § 9; 1974, ch. 32, § 1; 1975, ch. 213, § 2; 1979, ch. 144, § 25; 1982, ch. 18, § 11; 1983, ch. 211, § 27; 1985, ch. 65, § 16; 1986, ch. 20, § 17; 1989, ch. 325, § 8; 1990, ch. 86, § 7; 1993, ch. 5, § 9; 1994, ch. 51, § 5; 1996, ch. 15, § 4; 1997, ch. 67, § 3; 1999, ch. 84, § 2; 2000, ch. 28, § 9; 2001, ch. 16, § 5; 2003, ch. 398, § 9; 2007, ch. 275, § 2; 2013, ch. 27, § 8; 2015, ch. 73, § 17; 2017, ch. https://library.partnertax.ai/us-nm/stat/7-1-26.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-27 1953 Comp., § 72-13-41, enacted by Laws 1965, ch. 248, § 29; 1966, ch. 30, § 5; 1999, ch. 84, § 3. https://library.partnertax.ai/us-nm/stat/7-1-28 1953 Comp., § 72-13-42, enacted by Laws 1965, ch. 248, § 30; 1966, ch. 30, § 6; 1971, ch. 32, § 1; 1975, ch. 116, § 2; 1977, ch. 297, § 1; 1979, ch. 144, § 26; 1986, ch. 20, § 18; 1996, ch. 15, § 5; 2000, ch. 28, § 10; 2003, ch. 439, § 3; 2013, ch. 27, § 9; 2025, ch. 130, § 30. https://library.partnertax.ai/us-nm/stat/7-1-29 1953 Comp., § 72-13-43, enacted by Laws 1965, ch. 248, § 31; 1966, ch. 30, § 7; 1970, ch. 17, § 1; 1975, ch. 116, § 3; 1977, ch. 297, § 2; 1979, ch. 144, § 27; 1982, ch. 18, § 12; 1989, ch. 325, § 9; 1992, ch. 55, § 12; 2001, ch. 16, § 6; 2002, ch. 11, § 1; 2003, ch. 398, § 11; 2003, ch. 439, § 4; 2006, ch. 38, § 1; 2013, ch. 27, § 10; 2017, ch. 63, § 27; 2020, ch. 80, § 2; 2021, ch. 83, § 4; 2025, ch. 130, § 31. https://library.partnertax.ai/us-nm/stat/7-1-29.1 1978 Comp., § 7-1-29.1, enacted by Laws 2003, ch. 398, § 12; 2015, ch. 73, § 18; 2019, ch. 157, § 5. https://library.partnertax.ai/us-nm/stat/7-1-29.2 Laws 2003, ch. 398, § 10; 2023, ch. 36, § 3. https://library.partnertax.ai/us-nm/stat/7-1-30 1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32. https://library.partnertax.ai/us-nm/stat/7-1-31 1953 Comp., § 72-13-45, enacted by Laws 1965, ch. 248, § 33; 1979, ch. 144, § 28; 1993, ch. 242, § 1; 2015, ch. 15, § 1. https://library.partnertax.ai/us-nm/stat/7-1-32 1953 Comp., § 72-13-46, enacted by Laws 1965 , ch. 248, § 34; 1979, ch. 144, § 29; 1986, ch. 20, § 19; 1993, ch. 242, § 2; 2015, ch. 15, § 2. https://library.partnertax.ai/us-nm/stat/7-1-33 1953 Comp., § 72-13-47, enacted by Laws 1965, ch. 248, § 35; 1979, ch. 144, § 30; 1993, ch. 242, § 3. https://library.partnertax.ai/us-nm/stat/7-1-34 1953 Comp., § 72-13-48, enacted by Laws 1965, ch. 248, § 36; 1979, ch. 144, § 31; 1986, ch. 20, § 20; 1993, ch. 242, § 4. https://library.partnertax.ai/us-nm/stat/7-1-35 1953 Comp., § 72-13-49, enacted by Laws 1965, ch. 248, § 37; 1969, ch. 9, § 1. https://library.partnertax.ai/us-nm/stat/7-1-36 1953 Comp., § 72-13-50, enacted by Laws 1965, ch. 248, § 38; 1993, ch. 242, § 5; 2021, ch. 65, § 4. https://library.partnertax.ai/us-nm/stat/7-1-37 1953 Comp., § 72-13-51, enacted by Laws 1965, ch. 248, § 39; 1979, ch. 144, § 32; 1982, ch. 18, § 13; 1993, ch. 242, § 6; 2025, ch. 130, § 32. https://library.partnertax.ai/us-nm/stat/7-1-38 1953 Comp., § 72-13-52, enacted by Laws 1965, ch. 248, § 40; 1979, ch. 144, § 33; 1996, ch. 15, § 6; 2025, ch. 130, § 33. https://library.partnertax.ai/us-nm/stat/7-1-39 1953 Comp., § 72-13-53, enacted by Laws 1965, ch. 248, § 41; 1972, ch. 73, § 1; 1979, ch. 144, § 34; 1985, ch. 58, § 1; 1986, ch. 20, § 21; 1997, ch. 67, § 4; 2013, ch. 214, § 1; 2025, ch. 130, § 34. https://library.partnertax.ai/us-nm/stat/7-1-40 1953 Comp., § 72-13-54, enacted by Laws 1965, ch. 248, § 42; 1979, ch. 144, § 35. https://library.partnertax.ai/us-nm/stat/7-1-41 1953 Comp., § 72-13-55, enacted by Laws 1965, ch. 248, § 43; 1979, ch. 144, § 36; 2001, ch. 56, § 5. https://library.partnertax.ai/us-nm/stat/7-1-42 1953 Comp., § 72-13-56, enacted by Laws 1965, ch. 248, § 44; 1979, ch. 144, § 37; 2001, ch. 56, § 6. https://library.partnertax.ai/us-nm/stat/7-1-43 1953 Comp., § 72-13-57, enacted by Laws 1965, ch. 248, § 45; 1979, ch. 144, § 38; 2001, ch. 56, § 7. https://library.partnertax.ai/us-nm/stat/7-1-44 1953 Comp., § 72-13-58, enacted by Laws 1965, ch. 248, § 46; 1971, ch. 276, § 10; 1979, ch. 144, § 39; 1986, ch. 20, § 22. https://library.partnertax.ai/us-nm/stat/7-1-45 1953 Comp., § 72-13-59, enacted by Laws 1965, ch. 248, § 47; 1979, ch. 144, § 40; 2001, ch. 56, § 8. https://library.partnertax.ai/us-nm/stat/7-1-46 1953 Comp., § 72-13-60, enacted by Laws 1965, ch. 248, § 48; 1979, ch. 144, § 41; 2001, ch. 56, § 9. https://library.partnertax.ai/us-nm/stat/7-1-47 1953 Comp., § 72-13-61, enacted by Laws 1965, ch. 248, § 49; 1979, ch. 144, § 42; 2001, ch. 56, § 10. https://library.partnertax.ai/us-nm/stat/7-1-48 1953 Comp., § 72-13-62, enacted by Laws 1965, ch. 248, § 50; 1979, ch. 144, § 43; 2001, ch. 56, § 11. https://library.partnertax.ai/us-nm/stat/7-1-49 1953 Comp., § 72-13-63, enacted by Laws 1965, ch. 248, § 51; 1979, ch. 144, § 44; 2001, ch. 56, § 12. https://library.partnertax.ai/us-nm/stat/7-1-50 1953 Comp., § 72-13-64, enacted by Laws 1965, ch. 248, § 52; 1979, ch. 144, § 45. https://library.partnertax.ai/us-nm/stat/7-1-51 1953 Comp., § 72-13-65, enacted by Laws 1965, ch. 248, § 53. https://library.partnertax.ai/us-nm/stat/7-1-52 1953 Comp., § 72-13-66, enacted by Laws 1965, ch. 248, § 54; 1979, ch. 144, § 46; 2001, ch. 56, § 13. https://library.partnertax.ai/us-nm/stat/7-1-53 1953 Comp., § 72-13-67, enacted by Laws 1965, ch. 248, § 55; 1979, ch. 144, § 47; 2001, ch. 56, § 14; 2003, ch. 439, § 5. https://library.partnertax.ai/us-nm/stat/7-1-54 1953 Comp., § 72-13-68, enacted by Laws 1965, ch. 248, § 56; 1971, ch. 276, § 11; 1979, ch. 144, § 48; 1985, ch. 65, § 17; 1986, ch. 20, § 23. https://library.partnertax.ai/us-nm/stat/7-1-55 1953 Comp., § 72-13-68.1, enacted by Laws 1975, ch. 251, § 3; 1979, ch. 144, § 49; 1986, ch. 20, § 24; 1992, ch. 55, § 13; 2003, ch. 272, § 1. https://library.partnertax.ai/us-nm/stat/7-1-56 1953 Comp., § 72-13-69, enacted by Laws 1965, ch. 248, § 57; 1979, ch. 144, § 50; 2001, ch. 56, § 15. https://library.partnertax.ai/us-nm/stat/7-1-57 1953 Comp., § 72-13-70, enacted by Laws 1965, ch. 248, § 58; 1970, ch. 15, § 1; 1975, ch. 251, § 4; 1979, ch. 144, § 51; 2001, ch. 56, § 16. https://library.partnertax.ai/us-nm/stat/7-1-58 1953 Comp., § 72-13-71, enacted by Laws 1965, ch. 248, § 59; 1971, ch. 32, § 2; 1979, ch. 144, § 52; 1992, ch. 55, § 14. https://library.partnertax.ai/us-nm/stat/7-1-59 1953 Comp., § 72-13-72, enacted by Laws 1965, ch. 248, § 60; 1979, ch. 144, § 53; 1993, ch. 30, § 9. https://library.partnertax.ai/us-nm/stat/7-1-60 1953 Comp., § 72-13-73, enacted by Laws 1965, ch. 248, § 61; 1979, ch. 144, § 54; 1993, ch. 30, § 10. https://library.partnertax.ai/us-nm/stat/7-1-61 1953 Comp., § 72-13-74, enacted by Laws 1965, ch. 248, § 62; 1966, ch. 56, § 1; 1968, ch. 52, § 1; 1975, ch. 116, § 4; 1979, ch. 144, § 55; 1983, ch. 211, § 28; 1989, ch. 325, § 10; 1997, ch. 67, § 5; 2017, ch. 63, § 28. https://library.partnertax.ai/us-nm/stat/7-1-62 1953 Comp., § 72-13-75, enacted by Laws 1965, ch. 248, § 63; 1979, ch. 144, § 56; 1997, ch. 67, § 6. https://library.partnertax.ai/us-nm/stat/7-1-63 1953 Comp., § 72-13-76, enacted by Laws 1965, ch. 248, § 64; 1979, ch. 144, § 57; 1997, ch. 67, § 7. https://library.partnertax.ai/us-nm/stat/7-1-64 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-65 1953 Comp., § 72-13-78, enacted by Laws 1965, ch. 248, § 66; 1992, ch. 55, § 15; 1994, ch. 48, § 1. https://library.partnertax.ai/us-nm/stat/7-1-66 1953 Comp., § 72-13-79, enacted by Laws 1965, ch. 248, § 67; 1995, ch. 70, § 3. https://library.partnertax.ai/us-nm/stat/7-1-67 1953 Comp., § 72-13-80, enacted by Laws 1965, ch. 248, § 68; 1982, ch. 18, § 14; 1990, ch. 86, § 8; 1991, ch. 97, § 1; 1993, ch. 5, § 10; 1996, ch. 15, § 7; 2000, ch. 28, § 11; 2001, ch. 16, § 7; 2003, ch. 398, § 13; 2007, ch. 45, § 2; 2007, ch. 262, § 4; 2013, ch. 27, § 11. https://library.partnertax.ai/us-nm/stat/7-1-67.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-1-68 1953 Comp., § 72-13-81, enacted by Laws 1965, ch. 248, § 69; 1971, ch. 266, § 1; 1979, ch. 144, § 59; 1982, ch. 18, § 15; 1989, ch. 325, § 11; 1994, ch. 44, § 1; 1996, ch. 15, § 8; 2000, ch. 28, § 12; 2001, ch. 16, § 8; 2002, ch. 13, § 1; 2003, ch. 2, § 1; 2003, ch. 439, § 6; 2007, ch. 45, § 3; 2011, ch. 177, § 1; 2013, ch. 27, § 12; 2016 (2nd S.S.), ch. 3, § 2; 2017, ch. 63, § 29. https://library.partnertax.ai/us-nm/stat/7-1-69 1953 Comp., § 72-13-82, enacted by Laws 1965, ch. 248, § 70; 1970, ch. 20, § 1; 1973, ch. 146, § 1; 1982, ch. 18, § 16; 1985, ch. 65, § 18; 1986, ch. 20, § 25; 1987, ch. 169, § 6; 1988, ch. 99, § 4; 1990, ch. 86, § 9; 1992, ch. 55, § 16; 1996, ch. 15, § 9; 1997, ch. 67, § 8; 2000, ch. 28, § 13; 2001, ch. 16, § 9; 2003, ch. 398, § 14; 2007, ch. 45, § 4; 2021, ch. 65, § 5; 2026, ch. 31, § 5. https://library.partnertax.ai/us-nm/stat/7-1-69.1 Laws 2005, ch. 109, § 1; 2007, ch. 45, § 5. https://library.partnertax.ai/us-nm/stat/7-1-69.2 Laws 2016 (2nd S.S.), ch. 3, § 3. https://library.partnertax.ai/us-nm/stat/7-1-70 1953 Comp., § 72-13-83, enacted by Laws 1965, ch. 248, § 71; 1996, ch. 15, § 10. https://library.partnertax.ai/us-nm/stat/7-1-71 1953 Comp., § 72-13-84, enacted by Laws 1965, ch. 248, § 72. https://library.partnertax.ai/us-nm/stat/7-1-71.1 1978 Comp., § 7-1-71.1, enacted by Laws 1985, ch. 65, § 19; 2001, ch. 56, § 17. https://library.partnertax.ai/us-nm/stat/7-1-71.2 Laws 2004, ch. 116, § 3; 2007, ch. 45, § 14. https://library.partnertax.ai/us-nm/stat/7-1-71.3 Laws 2005, ch. 108, § 4. https://library.partnertax.ai/us-nm/stat/7-1-71.4 Laws 2007, ch. 127, § 2. https://library.partnertax.ai/us-nm/stat/7-1-72 1953 Comp., § 72-13-85, enacted by Laws 1965, ch. 248, § 73. https://library.partnertax.ai/us-nm/stat/7-1-72.1 Laws 1997, ch. 67, § 9. https://library.partnertax.ai/us-nm/stat/7-1-73 1953 Comp., § 72-13-86, enacted by Laws 1965, ch. 248, § 74; 1978 Comp., § 7-1-73; 1979, ch. 144, § 60; 1989, ch. 325, § 12; 1992, ch. 55, § 17; 2005, ch. 108, § 3; 2006, ch. 29, § 1; 2023, ch. 36, § 4. https://library.partnertax.ai/us-nm/stat/7-1-74 1953 Comp., § 72-13-87, enacted by Laws 1965, ch. 248, § 75. https://library.partnertax.ai/us-nm/stat/7-1-75 1953 Comp., § 72-13-87.1, enacted by Laws 1971, ch. 276, § 12; 1979, ch. 144, § 61. https://library.partnertax.ai/us-nm/stat/7-1-76 1953 Comp., § 72-13-88, enacted by Laws 1965, ch. 248, § 76; 1979, ch. 144, § 62; 2009, ch. 243, § 13; 2017, ch. 63, § 30. https://library.partnertax.ai/us-nm/stat/7-1-77 1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80. https://library.partnertax.ai/us-nm/stat/7-1-78 1953 Comp., § 72-13-90, enacted by Laws 1965, ch. 248, § 81; 1979, ch. 144, § 63; 2001, ch. 56, § 18. https://library.partnertax.ai/us-nm/stat/7-2-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-16.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-17.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-18 1953 Comp., § 72-15A-11.4, enacted by Laws 1977, ch. 196, § 1; 1981, ch. 37, § 28; 1993, ch. 307, § 2; 1997, ch. 117, § 1; 1999, ch. 47, § 3; 2003, ch. 275, § 5. https://library.partnertax.ai/us-nm/stat/7-2-18.1 Laws 1981, ch. 170, § 1; 1990, ch. 49, § 10; 1995, ch. 11, § 4; 1999, ch. 47, § 4; 2015, ch. 116, § 1. https://library.partnertax.ai/us-nm/stat/7-2-18.2 1978 Comp., § 7-2-18.2, enacted by Laws 1984, ch. 34, § 1; 2007, ch. 160, § 14. https://library.partnertax.ai/us-nm/stat/7-2-18.3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-18.4 Laws 1994, ch. 115, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.5 Laws 1998, ch. 97, § 2; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-18.7 Laws 2000, ch. 64, § 1; Laws 2000, ch. 78, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-18.8 Laws 2001, ch. 73, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.9 Laws 2002, ch. 91, § 1. https://library.partnertax.ai/us-nm/stat/7-2-18.10 1978 Comp., § 7-2-18.10, enacted by Laws 2003, ch. 331, § 7; 2007, ch. 335, § 1. https://library.partnertax.ai/us-nm/stat/7-2-18.11 Laws 2003, ch. 400, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-18.12 Laws 2004, ch. 99, § 1; repealed by Laws 2005, ch. 91, § 2. https://library.partnertax.ai/us-nm/stat/7-2-18.13 Laws 2005, ch. 267, § 1. https://library.partnertax.ai/us-nm/stat/7-2-18.14 Laws 2006, ch. 93, § 1; 2009, ch. 280, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-18.15 Laws 2007, ch. 45, § 9; 2008 (2nd S.S.), ch. 4, § 1; 2019, ch. 270, § 13; 2021, ch. 116, § 2. https://library.partnertax.ai/us-nm/stat/7-2-18.16 Laws 2007, ch. 45, § 10; 2024, ch. 67, § 23; 2025, ch. 130, § 38. https://library.partnertax.ai/us-nm/stat/7-2-18.17 Laws 2007, ch. 172, § 1; 2012, ch. 38, § 1; 2015 (1st S.S.), ch. 2, § 2; 2020, ch. 28, § 1; 2024, ch. 67, § 6; 2025, ch. 130, § 39. https://library.partnertax.ai/us-nm/stat/7-2-18.18 Laws 2007, ch. 204, § 2; 2021, ch. 65, § 6. https://library.partnertax.ai/us-nm/stat/7-2-18.19 Laws 2007, ch. 204, § 3; 2009, ch. 59, § 1; 2013, ch. 92, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-18.20 Laws 2007, ch. 204, § 5; repealed by Laws 2007, ch. 204, § 20. https://library.partnertax.ai/us-nm/stat/7-2-18.21 Laws 2007, ch. 204, § 7; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.22 Laws 2007, ch. 361, § 2; 2024, ch. 67, § 7; 2025, ch. 130, § 40. https://library.partnertax.ai/us-nm/stat/7-2-18.23 Laws 2008 (2nd S.S.), ch. 3, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-18.24 Laws 2009, ch. 271, § 1; 2024, ch. 67, § 25; 2025, ch. 130, § 41. https://library.partnertax.ai/us-nm/stat/7-2-18.25 Laws 2009, ch. 279, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.26 Laws 2010, ch. 84, § 1; 2020, ch. 20, § 1; 2025, ch. 130, § 42. https://library.partnertax.ai/us-nm/stat/7-2-18.27 Laws 2011, ch. 89, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.28 Laws 2012, ch. 55, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.29 Laws 2015, ch. 130, § 1; 2021, ch. 84, § 1; 2025, ch. 130, § 43. https://library.partnertax.ai/us-nm/stat/7-2-18.30 Laws 2018, ch. 36, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-18.31 Laws 2020, ch. 13, § 1; 2022, ch. 47, § 8; 2024, ch. 67, § 38; 2025, ch. 130, § 44. https://library.partnertax.ai/us-nm/stat/7-2-18.32 Laws 2021, ch. 84, § 2; 2022, ch. 47, § 9; 2025, ch. 130, § 45. https://library.partnertax.ai/us-nm/stat/7-2-18.33 Laws 2022, ch. 47, § 3. https://library.partnertax.ai/us-nm/stat/7-2-18.34 Laws 2022, ch. 47, § 5; 2023, ch. 211, § 9. https://library.partnertax.ai/us-nm/stat/7-2-18.35 Laws 2024, ch. 67, § 9; 2025, ch. 130, § 46. https://library.partnertax.ai/us-nm/stat/7-2-18.36 Laws 2024, ch. 67, § 27. https://library.partnertax.ai/us-nm/stat/7-2-18.37 Laws 2024, ch. 67, § 28. https://library.partnertax.ai/us-nm/stat/7-2-18.38 Laws 2024, ch. 67, § 33; 2025, ch. 130, § 47. https://library.partnertax.ai/us-nm/stat/7-2-18.39 Laws 2024, ch. 67, § 35; 2026, ch. 17, § 1. https://library.partnertax.ai/us-nm/stat/7-2-18.40 Laws 2026, ch. 69, § 3. https://library.partnertax.ai/us-nm/stat/7-2-18.41 Laws 2026, ch. 69, § 7. https://library.partnertax.ai/us-nm/stat/7-2-18.42 Laws 2026, ch. 69, § 6. https://library.partnertax.ai/us-nm/stat/7-2-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-20 1953 Comp., § 72-15A-13, enacted by Laws 1965, ch. 202, § 13; 1981, ch. 37, § 30; 1983, ch. 213, § 6; 1990, ch. 49, § 11. https://library.partnertax.ai/us-nm/stat/7-2-21 1953 Comp., § 72-15A-14, enacted by Laws 1965, ch. 202, § 14; 1981, ch. 37, § 31. https://library.partnertax.ai/us-nm/stat/7-2-21.1 1978 Comp., § 7-2-21.1, enacted by Laws 1981, ch. 37, § 32. https://library.partnertax.ai/us-nm/stat/7-2-22 1953 Comp., § 72-15A-15, enacted by Laws 1965, ch. 202, § 18; 1981, ch. 37, § 33. https://library.partnertax.ai/us-nm/stat/7-2-23 Laws 1981, ch. 343, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-24 Laws 1981, ch. 343, § 2; 1987, ch. 277, § 4; 2025, ch. 130, § 48. https://library.partnertax.ai/us-nm/stat/7-2-24.1 1978 Comp., § 7-2-24.1, enacted by Laws 1992, ch. 108, § 4; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-24.2 Laws 2021, ch. 90, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-25 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-26 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-27 1978 Comp., § 7-2-27, enacted by Laws 1987, ch. 257, § 2; repealed by 2016, ch. 7, § 4. https://library.partnertax.ai/us-nm/stat/7-2-28 1978 Comp., § 7-2-28, enacted by Laws 1987, ch. 257, § 3; 2011, ch. 42, § 3; 2016, ch. 7, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-28.1 Laws 2011, ch. 42, § 1; 2016, ch. 7, § 3; 2025, ch. 130, § 49. https://library.partnertax.ai/us-nm/stat/7-2-29 Laws 1987, ch. 265, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30 Laws 1987, ch. 265, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.1 Laws 2005, ch. 56, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.2 Laws 2005, ch. 87, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.3 Laws 2005, ch. 220, § 2; 2015, ch. 150, § 2; 2018, ch. 4, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.4 Laws 2009, ch. 175, § 2; 2017, ch. 115, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.5 Laws 2012, ch. 7, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.6 Laws 2012, ch. 57, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.7 Laws 2013, ch. 49, § 2; 2023, ch. 45, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.8 Laws 2015, ch. 50, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.9 Laws 2015, ch. 82, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-30.10 Laws 2017, ch. 116, § 1; repealed by Laws 2017, ch. 116, § 3. https://library.partnertax.ai/us-nm/stat/7-2-30.11 Laws 2018, ch. 51, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-31 Laws 1992, ch. 108, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2-31.1 Laws 1999, ch. 47, § 5; 2025, ch. 130, § 50. https://library.partnertax.ai/us-nm/stat/7-2-32 Laws 1997, ch. 259, § 8; 2023, ch. 17, § 2. https://library.partnertax.ai/us-nm/stat/7-2-33 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2-34 Laws 1999, ch. 205, § 1; 2003, ch. 2, § 7; 2019, ch. 270, § 14; 2024, ch. 67, § 8. https://library.partnertax.ai/us-nm/stat/7-2-35 Laws 2000 (2nd S.S.), ch. 7, § 1. https://library.partnertax.ai/us-nm/stat/7-2-36 Laws 2005, ch. 113, § 1. https://library.partnertax.ai/us-nm/stat/7-2-37 Laws 2015 (1st S.S.), ch. 2, § 3. https://library.partnertax.ai/us-nm/stat/7-2-38 Laws 2019, ch. 264, § 1. https://library.partnertax.ai/us-nm/stat/7-2-39 Laws 2019, ch. 270, § 15; 2025, ch. 130, § 51. https://library.partnertax.ai/us-nm/stat/7-2-40 Laws 2021, ch. 7, § 1; 2025, ch. 130, § 52. https://library.partnertax.ai/us-nm/stat/7-2-41 Laws 2024, ch. 67, § 24; 2025, ch. 130, § 53. https://library.partnertax.ai/us-nm/stat/7-2A-1 1978 Comp., § 7-2A-1, enacted by Laws 1981, ch. 37, § 34; 1986, ch. 20, § 32. https://library.partnertax.ai/us-nm/stat/7-2A-2 1978 Comp., § 7-2A-2, enacted by Laws 1986, ch. 20, § 33; 1991, ch. 9, § 25; 1993, ch. 307, § 3; 1993, ch. 309, § 1; 1995, ch. 11, § 5; 1999, ch. 47, § 6; 2014, ch. 53, § 2; 2017, ch. 95, § 1; 2019, ch. 270, § 16; 2020 (1st S.S.), ch. 4, § 2; 2021 (1st S.S.), ch. 4, § 52; 2023, ch. 85, § 8; 2024, ch. 67, § 37; 2026, ch. 69, § 1. https://library.partnertax.ai/us-nm/stat/7-2A-3 1978 Comp., § 7-2A-3, enacted by Laws 1981, ch. 37, § 36; 1986, ch. 20, § 34; 2019, ch. 270, § 17. https://library.partnertax.ai/us-nm/stat/7-2A-4 1978 Comp., § 7-2A-4, enacted by Laws 1981, ch. 37, § 37; 1986, ch. 20, § 35; 1989, ch. 111, § 1. https://library.partnertax.ai/us-nm/stat/7-2A-4.1 Laws 2022, ch. 46, § 2; repealed by Laws 2023, ch. 159, § 4. https://library.partnertax.ai/us-nm/stat/7-2A-5 1978 Comp., § 7-2A-5, enacted by Laws 1981, ch. 37, § 38; 1981, ch. 176, § 1; 1983, ch. 213, § 8; 1986, ch. 20, § 36; 1987, ch. 277, § 5; 2013, ch. 160, § 3; 2019, ch. 270, § 18; 2024, ch. 67, § 10. https://library.partnertax.ai/us-nm/stat/7-2A-5.1 Laws 1986, ch. 20, § 37; 1992, ch. 78, § 3. https://library.partnertax.ai/us-nm/stat/7-2A-6 1978 Comp., § 7-2A-6, enacted by Laws 1981, ch. 37, § 39; 1986, ch. 20, § 38. https://library.partnertax.ai/us-nm/stat/7-2A-7 1978 Comp., § 7-2A-7, enacted by Laws 1981, ch. 37, § 40; 1986, ch. 20, § 39. https://library.partnertax.ai/us-nm/stat/7-2A-8 1978 Comp., § 7-2A-8, enacted by Laws 1981, ch. 37, § 41; 1983, ch. 213, § 9; 1986, ch. 20, § 40; 1990, ch. 49, § 12; 1995, ch. 11, § 6; 1996, ch. 16, § 2; repealed by Laws 2019, ch. 270, § 58. https://library.partnertax.ai/us-nm/stat/7-2A-8.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2A-8.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2A-8.3 1978 Comp., § 7-2A-8.3, enacted by Laws 1983, ch. 213, § 12; 1986, ch. 20, § 43; 1993, ch. 307, § 4; 1993, ch. 309, § 2; 2013, ch. 160, § 4; 2019, ch. 270, § 19. https://library.partnertax.ai/us-nm/stat/7-2A-8.4 1978 Comp., § 7-2A-8.4, enacted by Laws 1983, ch. 213, § 13; 1986, ch. 20, § 44; 1993, ch. 307, § 5; 1993, ch. 309, § 3; repealed by Laws 2019, ch. 270, § 58. https://library.partnertax.ai/us-nm/stat/7-2A-8.5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2A-8.6 1978 Comp., § 7-2A-8.6, enacted by Laws 1984, ch. 34, § 2; 1986, ch. 20, § 46; 2007, ch. 160, § 15. https://library.partnertax.ai/us-nm/stat/7-2A-8.7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2A-8.8 Laws 1998, ch. 97, § 3; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2A-8.9 1978 Comp., § 7-2A-8.9, enacted by Laws 2003, ch. 331, § 8; 2007, ch. 335, § 2. https://library.partnertax.ai/us-nm/stat/7-2A-9 1978 Comp., § 7-2A-9, enacted by Laws 1981, ch. 37, § 42; 1986, ch. 20, § 47; 1989, ch. 111, § 2; 2015 (1st S.S.), ch. 2, § 4; 2016, ch. 15, § 2; 2025, ch. 130, § 54. https://library.partnertax.ai/us-nm/stat/7-2A-9.1 1978 Comp., § 7-2A-9.1, enacted by Laws 1986, ch. 5, § 1; 1990, ch. 49, § 13; 1992, ch. 78, § 4; 1995, ch. 11, § 7; 1997, ch. 60, § 1; 2003, ch. 86, § 2; 2003, ch. 295, § 1; 2009, ch. 4, § 1; 2010, ch. 53, § 2. https://library.partnertax.ai/us-nm/stat/7-2A-9.2 1978 Comp., § 7-2A-9.2, enacted by Laws 1990, ch. 23, § 2. https://library.partnertax.ai/us-nm/stat/7-2A-10 1978 Comp., § 7-2A-10, enacted by Laws 1981, ch. 37, § 43; 1983, ch. 213, § 14; 1986, ch. 20, § 48. https://library.partnertax.ai/us-nm/stat/7-2A-11 1978 Comp., § 7-2A-11, enacted by Laws 1981, ch. 37, § 44; 1986, ch. 20, § 49. https://library.partnertax.ai/us-nm/stat/7-2A-12 1978 Comp., § 7-2A-12, enacted by Laws 1981, ch. 37, § 45; 1986, ch. 20, § 50. https://library.partnertax.ai/us-nm/stat/7-2A-13 1978 Comp., § 7-2A-13, enacted by Laws 1981, ch. 37, § 46; 1986, ch. 20, § 51. https://library.partnertax.ai/us-nm/stat/7-2A-14 Laws 1983, ch. 218, § 1; 1986, ch. 20, § 52; 1995, ch. 11, § 8; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2A-15 Laws 1994, ch. 115, § 2; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2A-16 Laws 1997, ch. 58, § 1. https://library.partnertax.ai/us-nm/stat/7-2A-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2A-17.1 Laws 2003, ch. 400, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2A-18 Laws 2001, ch. 73, § 2; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2A-19 Laws 2002, ch. 59, § 1; 2003, ch. 419, § 1; 2005, ch. 104, § 7; 2005, ch. 181, § 1; 2007, ch. 204, § 1; 2021, ch. 65, § 7. https://library.partnertax.ai/us-nm/stat/7-2A-19.1 Laws 2024, ch. 67, § 29. https://library.partnertax.ai/us-nm/stat/7-2A-19.2 Laws 2024, ch. 67, § 30. https://library.partnertax.ai/us-nm/stat/7-2A-19.3 Laws 2024, ch. 67, § 36; 2026, ch. 17, § 2. https://library.partnertax.ai/us-nm/stat/7-2A-19.4 Laws 2026, ch. 69, § 4. https://library.partnertax.ai/us-nm/stat/7-2A-19.5 Laws 2026, ch. 69, § 8. https://library.partnertax.ai/us-nm/stat/7-2A-20 Laws 2002, ch. 91, § 2. https://library.partnertax.ai/us-nm/stat/7-2A-21 Laws 2007, ch. 204, § 4; 2009, ch. 59, § 2; 2013, ch. 92, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2A-22 Laws 2007, ch. 204, § 6; repealed by Laws 2007, ch. 204, § 20. https://library.partnertax.ai/us-nm/stat/7-2A-23 Laws 2007, ch. 204, § 8; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2A-24 Laws 2009, ch. 271, § 2; 2024, ch. 67, § 26; 2025, ch. 130, § 55. https://library.partnertax.ai/us-nm/stat/7-2A-24.1 Laws 2024, ch. 67, § 34; 2025, ch. 130, § 56. https://library.partnertax.ai/us-nm/stat/7-2A-25 Laws 2009, ch. 279, § 2; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2A-26 Laws 2010, ch. 84, § 2; 2020, ch. 20, § 2; 2025, ch. 130, § 57. https://library.partnertax.ai/us-nm/stat/7-2A-27 Laws 2012, ch. 55, § 2; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2A-28 Laws 2015, ch. 130, § 2; 2021, ch. 84, § 3; 2025, ch. 130, § 58. https://library.partnertax.ai/us-nm/stat/7-2A-28.1 Laws 2021, ch. 84, § 4; 2022, ch. 47, § 10; 2025, ch. 130, § 59. https://library.partnertax.ai/us-nm/stat/7-2A-29 Laws 2018, ch. 36, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2A-30 Laws 2019, ch. 270, § 20; 2021, ch. 65, § 8; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2A-31 Laws 2021, ch. 7, § 2; 2025, ch. 130, § 60. https://library.partnertax.ai/us-nm/stat/7-2B-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2C-1 Laws 1985, ch. 106, § 1; 1993, ch. 30, § 12. https://library.partnertax.ai/us-nm/stat/7-2C-2 Laws 1985, ch. 106, § 2; 1987, ch. 125, § 1; 1988, ch. 49, § 1; 1991, ch. 184, § 1; 1993, ch. 261, § 2; 1994, ch. 76, § 1; 1997, ch. 210, § 1; 2005, ch. 101, § 1; 2006, ch. 52, § 1; 2006, ch. 53, § 1. https://library.partnertax.ai/us-nm/stat/7-2C-3 Laws 1985, ch. 106, § 3; 1986, ch. 20, § 53; 1987, ch. 125, § 2; 1988, ch. 49, § 2; 1991, ch. 141, § 1; 1991, ch. 184, § 2; 1993, ch. 261, § 3; 1994, ch. 56, § 1; 1994, ch. 76, § 2; 1997, ch. 210, § 2; 2006, ch. 52, § 2; 2006, ch. 53, § 2; 2017, ch. 82, § 1. https://library.partnertax.ai/us-nm/stat/7-2C-4 Laws 1985, ch. 106, § 4. https://library.partnertax.ai/us-nm/stat/7-2C-5 Laws 1985, ch. 106, § 5; 1994, ch. 56, § 2. https://library.partnertax.ai/us-nm/stat/7-2C-6 Laws 1985, ch. 106, § 6; 1994, ch. 56, § 3; 2006, ch. 52, § 3; 2006, ch. 53, § 3. https://library.partnertax.ai/us-nm/stat/7-2C-7 Laws 1985, ch. 106, § 7; 1994, ch. 56, § 4. https://library.partnertax.ai/us-nm/stat/7-2C-8 Laws 1985, ch. 106, § 8; 1994, ch. 56, § 5. https://library.partnertax.ai/us-nm/stat/7-2C-9 Laws 1985, ch. 106, § 9; 1994, ch. 56, § 6. https://library.partnertax.ai/us-nm/stat/7-2C-10 Laws 1985, ch. 106, § 10; 1994, ch. 56, § 7. https://library.partnertax.ai/us-nm/stat/7-2C-11 Laws 1985, ch. 106, § 11; 1988, ch. 49, § 3; 1991, ch. 184, § 3; 1993, ch. 261, § 4; 1994, ch. 76, § 3; 1997, ch. 210, § 3; 2006, ch. 52, § 4; 2006, ch. 53, § 4; 2017, ch. 82, § 2. https://library.partnertax.ai/us-nm/stat/7-2C-12 Laws 1985, ch. 106, § 12; 1994, ch. 56, § 8; 1997, ch. 125, § 5; 2025, ch. 130, § 61. https://library.partnertax.ai/us-nm/stat/7-2C-13 Laws 1985, ch. 106, § 13; 1994, ch. 56, § 9. https://library.partnertax.ai/us-nm/stat/7-2C-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2D-1 Laws 1993, ch. 313, § 1; 1995, ch. 89, § 1; 1995, ch. 89, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-2 Laws 1993, ch. 313, § 2; 1995, ch. 89, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-2D-4 Laws 1993, ch. 313, § 4; 1995, ch. 89, § 3; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-5 Laws 1993, ch. 313, § 5; 1995, ch. 89, § 4; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-6 Laws 1993, ch. 313, § 6; 1995, ch. 89, § 5; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-7 Laws 1993, ch. 313, § 7; 1995, ch. 89, § 6; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-8 Laws 1993, ch. 313, § 8; 1995, ch. 89, § 7; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-8.1 1978 Comp., § 7-2D-8.1, enacted by Laws 1995, ch. 89, § 8; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-2D-9 Laws 1993, ch. 313, § 9; 1995, ch. 89, § 9; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-10 Laws 1993, ch. 313, § 10; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-11 Laws 1993, ch. 313, § 11; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-12 Laws 1993, ch. 313, § 12; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-13 Laws 1993, ch. 313, § 13; 1995, ch. 89, § 10; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2D-14 Laws 1993, ch. 313, § 14; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2E-1 Laws 1999, ch. 183, § 1; 2001, ch. 184, § 1; 2005, ch. 104, § 8. https://library.partnertax.ai/us-nm/stat/7-2E-1.1 Laws 2007, ch. 172, § 2; 2013, ch. 58, § 1; 2021, ch. 65, § 9; 2025, ch. 130, § 62. https://library.partnertax.ai/us-nm/stat/7-2E-2 Laws 1999, ch. 183, § 2; 2000, ch. 33, § 2; repealed by Laws 2005, ch. 104, § 27. https://library.partnertax.ai/us-nm/stat/7-2F-1 Laws 2002, ch. 36, § 1; 2003, ch. 127, § 1; 2005, ch. 104, § 9; 2006, ch. 78, § 1; 2007, ch. 172, § 3; 2011, ch. 165, § 1; 2011, ch. 177, § 2; 2013, ch. 160, § 5; 2015, ch. 143, § 1; 2019, ch. 87, § 3; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-1.1 Laws 2011, ch. 165, § 2 and Laws 2011, ch. 177, § 3. https://library.partnertax.ai/us-nm/stat/7-2F-2 1978 Comp., § 7-2F-2, enacted by Laws 2003, ch. 127, § 2; 2005, ch. 104, § 10; 2006, ch. 78, § 2; 2007, ch. 172, § 4; 2011, ch. 177, § 4; 2013, ch. 160, § 6; 2015, ch. 143, § 2; 2019, ch. 87, § 4; 2023, ch. 211, § 31. https://library.partnertax.ai/us-nm/stat/7-2F-2.1 Laws 2015, ch. 143, § 4; 2016, ch. 77, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-3 Laws 2011, ch. 165, § 4; 2016, ch. 77, § 3. https://library.partnertax.ai/us-nm/stat/7-2F-4 Laws 2011, ch. 165, § 5; 2015, ch. 143, § 3; 2016, ch. 77, § 4; 2019, ch. 87, § 5. https://library.partnertax.ai/us-nm/stat/7-2F-5 Laws 2015, ch. 62, § 1; 2016, ch. 77, § 5. https://library.partnertax.ai/us-nm/stat/7-2F-6 Laws 2015, ch. 143, § 5; 2016, ch. 77, § 6; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-7 Laws 2015, ch. 143, § 6; 2016, ch. 77, § 7; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-8 Laws 2015, ch. 143, § 7; 2016, ch. 77, § 8; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-9 Laws 2015, ch. 143, § 8; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-10 Laws 2015, ch. 143, § 9; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-11 Laws 2015, ch. 143, § 10; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2F-12 Laws 2015, ch. 143, § 11; repealed and reenacted by Laws 2019, ch. 87, § 6; 2023, ch. 211, § 32. https://library.partnertax.ai/us-nm/stat/7-2F-13 Laws 2019, ch. 87, § 7; 2023, ch. 211, § 33. https://library.partnertax.ai/us-nm/stat/7-2F-14 Laws 2019, ch. 87, § 8; 2023, ch. 211, § 34. https://library.partnertax.ai/us-nm/stat/7-2F-15 Laws 2019, ch. 87, § 9; 2023, ch. 211, § 35. https://library.partnertax.ai/us-nm/stat/7-2G-1 Laws 2005, ch. 337, § 1; Laws 2006, ch. 78, § 3. https://library.partnertax.ai/us-nm/stat/7-2H-1 Laws 2008, ch. 89, § 1; 2009, ch. 289, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2H-2 Laws 2008, ch. 89, § 2; 2009, ch. 289, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2H-3 Laws 2008, ch. 89, § 3; 2009, ch. 289, § 3; 2018, ch. 52, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-2H-4 Laws 2008, ch. 89, § 4; 2009, ch. 289, § 4; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-3-1 1953 Comp., § 72-15-49, enacted by Laws 1961, ch. 243, § 1; 1979, ch. 29, § 1. https://library.partnertax.ai/us-nm/stat/7-3-2 1978 Comp., § 7-3-2, enacted by Laws 1990, ch. 64, § 1; 1996, ch. 16, § 3; 1999, ch. 14, § 1; 2000, ch. 33, § 3; 2002, ch. 9, § 1; 2010, ch. 53, § 3. https://library.partnertax.ai/us-nm/stat/7-3-3 1953 Comp., § 72-15-51, enacted by Laws 1961, ch. 243, § 3; 1990, ch. 64, § 2; 1995, ch. 11, § 9; 1996, ch. 16, § 4. https://library.partnertax.ai/us-nm/stat/7-3-4 1953 Comp., § 72-15-52, enacted by Laws 1961, ch. 243, § 4; 1971, ch. 27, § 1; 1990, ch. 64, § 3; 1996, ch. 16, § 5. https://library.partnertax.ai/us-nm/stat/7-3-5 1953 Comp., § 72-15-53, enacted by Laws 1961, ch. 243, § 5; 1990, ch. 64, § 4; 1999, ch. 14, § 2; 2010, ch. 53, § 4. https://library.partnertax.ai/us-nm/stat/7-3-6 1978 Comp., § 7-3-6, enacted by Laws 1969, ch. 25, § 1; 2000, ch. 33, § 4; 2010, ch. 53, § 5. https://library.partnertax.ai/us-nm/stat/7-3-7 1953 Comp., § 72-15-56, enacted by Laws 1961, ch. 243, § 8; 1990, ch. 64, § 5; 1996, ch. 16, § 6; 2010, ch. 53, § 6; 2018, ch. 59, § 1; 2025, ch. 130, § 63. https://library.partnertax.ai/us-nm/stat/7-3-8 Laws 1999, ch. 205, § 1; 2003, ch. 2, § 7; 2019, ch. 270, § 14; 2021, ch. 116, § 3. https://library.partnertax.ai/us-nm/stat/7-3-9 1953 Comp., § 72-15-59, enacted by Laws 1961, ch. 243, § 11; 1990, ch. 64, § 7. https://library.partnertax.ai/us-nm/stat/7-3-10 1953 Comp., § 72-15-66, enacted by Laws 1961, ch. 243, § 18; 1990, ch. 64, § 8. https://library.partnertax.ai/us-nm/stat/7-3-11 1978 Comp., § 7-3-11, enacted by Laws 1990, ch. 64, § 9. https://library.partnertax.ai/us-nm/stat/7-3-12 Laws 1999, ch. 14, § 3; 2000, ch. 33, § 5; 2003, ch. 86, § 3; 2005, ch. 185 § 1; repealed by Laws 2010, ch. 53, § 18. https://library.partnertax.ai/us-nm/stat/7-3-13 Laws 2010, ch. 53, § 7; 2025, ch. 130, § 64. https://library.partnertax.ai/us-nm/stat/7-3-14 Laws 2021, ch. 83, § 5. https://library.partnertax.ai/us-nm/stat/7-3A-1 1978 Comp., § 7-3A-1, enacted by Laws 2003, ch. 86, § 4; 2010, ch. 53, § 8. https://library.partnertax.ai/us-nm/stat/7-3A-2 1978 Comp., § 7-3A-2, enacted by Laws 2003, ch. 86, § 5; 2010, ch. 53, § 9; 2011, ch. 177, § 5; 2012, ch. 40, § 1. https://library.partnertax.ai/us-nm/stat/7-3A-3 1978 Comp., § 7-3A-3, enacted by Laws 2003, ch. 86, § 6; 2010, ch. 53, § 10; 2011, ch. 177, § 6; 2012, ch. 40, § 2. https://library.partnertax.ai/us-nm/stat/7-3A-4 1978 Comp., § 7-3A-4, enacted by Laws 2003, ch. 86, § 7; 2010, ch. 53, § 11; 2012, ch. 40, § 3. https://library.partnertax.ai/us-nm/stat/7-3A-5 1978 Comp., § 7-3A-5, enacted by Laws 2003, ch. 86, § 8; 2010, ch. 53, § 12; 2012, ch. 40, § 4. https://library.partnertax.ai/us-nm/stat/7-3A-6 1978 Comp., § 7-3A-6, enacted by Laws 2003, ch. 86, § 9; 2010, ch. 53, § 13; 2012, ch. 40, § 5. https://library.partnertax.ai/us-nm/stat/7-3A-7 1978 Comp., § 7-3A-7, enacted by Laws 2003, ch. 86, § 10; 2010, ch. 53, § 14; 2012, ch. 40, § 6; 2015 (1st S.S.), ch. 2, § 5. https://library.partnertax.ai/us-nm/stat/7-3A-8 1978 Comp., § 7-3A-8, enacted by Laws 2003, ch. 86, § 11; 2010, ch. 53, § 15; 2012, ch. 40, § 7. https://library.partnertax.ai/us-nm/stat/7-3A-9 1978 Comp., § 7-3A-9, enacted by Laws 2003, ch. 86, § 12; 2010, ch. 53, § 16; 2011, ch. 139, § 1; 2025, ch. 130, § 65. https://library.partnertax.ai/us-nm/stat/7-3A-10 Laws 2022, ch. 46, § 3 2023, ch. 159, § 3. https://library.partnertax.ai/us-nm/stat/7-4-1 1953 Comp., § 72-15A-16, enacted by Laws 1965, ch. 203, § 1; 1981, ch. 37, § 47. https://library.partnertax.ai/us-nm/stat/7-4-2 1953 Comp., § 72-15A-17, enacted by Laws 1965, ch. 203, § 2; 1986, ch. 20, § 55; 1999, ch. 47, § 7. https://library.partnertax.ai/us-nm/stat/7-4-3 1953 Comp., § 72-15A-18, enacted by Laws 1965, ch. 203, § 3; 1981, ch. 37, § 48. https://library.partnertax.ai/us-nm/stat/7-4-4 1953 Comp., § 72-15A-19, enacted by Laws 1965, ch. 203, § 4. https://library.partnertax.ai/us-nm/stat/7-4-5 1953 Comp., § 72-15A-20, enacted by Laws 1965, ch. 203, § 5. https://library.partnertax.ai/us-nm/stat/7-4-6 1953 Comp., § 72-15A-21, enacted by Laws 1965, ch. 203, § 6. https://library.partnertax.ai/us-nm/stat/7-4-7 1953 Comp., § 72-15A-22, enacted by Laws 1965, ch. 203, § 7. https://library.partnertax.ai/us-nm/stat/7-4-8 1953 Comp., § 72-15A-23, enacted by Laws 1965, ch. 203, § 8. https://library.partnertax.ai/us-nm/stat/7-4-9 1953 Comp., § 72-15A-24, enacted by Laws 1965, ch. 203, § 9. https://library.partnertax.ai/us-nm/stat/7-4-10 1978 Comp., § 7-4-10, enacted by Laws 1993, ch. 153, § 1; 2001, ch. 57, § 1; 2001, ch. 284, § 3; 2001, ch. 337, § 1; 2002, ch. 37, § 6; 2009, ch. 147, § 1; 2013, ch. 160, § 7; 2015 (1st S.S.), ch. 2, § 6; 2019, ch. 270, § 21; 2020, ch. 80, § 3; 2024, ch. 67, § 31; 2026, ch. 69, § 2. https://library.partnertax.ai/us-nm/stat/7-4-11 1953 Comp., § 72-15A-26, enacted by Laws 1965, ch. 203, § 11. https://library.partnertax.ai/us-nm/stat/7-4-12 1953 Comp., § 72-15A-27, enacted by Laws 1965, ch. 203, § 12. https://library.partnertax.ai/us-nm/stat/7-4-13 1953 Comp., § 72-15A-28, enacted by Laws 1965, ch. 203, § 13; 1986, ch. 20, § 56. https://library.partnertax.ai/us-nm/stat/7-4-14 1953 Comp., § 72-15A-29, enacted by Laws 1965, ch. 203, § 14. https://library.partnertax.ai/us-nm/stat/7-4-15 1953 Comp., § 72-15A-30, enacted by Laws 1965, ch. 203, § 15. https://library.partnertax.ai/us-nm/stat/7-4-16 1953 Comp., § 72-15A-31, enacted by Laws 1965, ch. 203, § 16. https://library.partnertax.ai/us-nm/stat/7-4-17 1953 Comp., § 72-15A-32, enacted by Laws 1965, ch. 203, § 17; 2013, ch. 160, § 8; 2015 (1st S.S.), ch. 2, § 7. https://library.partnertax.ai/us-nm/stat/7-4-18 1953 Comp., § 72-15A-33, enacted by Laws 1965, ch. 203, § 18; 2019, ch. 270, § 22. https://library.partnertax.ai/us-nm/stat/7-4-19 1953 Comp., § 72-15A-34, enacted by Laws 1965, ch. 203, § 19; 1977, ch. 249, § 46; 1986, ch. 20, § 57. https://library.partnertax.ai/us-nm/stat/7-4-20 1953 Comp., § 72-15A-35, enacted by Laws 1965, ch. 203, § 20; 1981, ch. 37, § 49; 1986, ch. 20, § 58. https://library.partnertax.ai/us-nm/stat/7-4-21 1953 Comp., § 72-15A-36, enacted by Laws 1965, ch. 203, § 21. https://library.partnertax.ai/us-nm/stat/7-5-1 1953 Comp., § 72-15A-37, enacted by Laws 1967, ch. 56, § 1; 2021, ch. 69, § 1. https://library.partnertax.ai/us-nm/stat/7-5-2 1953 Comp., § 72-15A-38, enacted by Laws 1967, ch. 56, § 2; 1971, ch. 20, § 4; 1981, ch. 37, § 50; 1987, ch. 277, § 6. https://library.partnertax.ai/us-nm/stat/7-5-3 1953 Comp., § 72-15A-39, enacted by Laws 1967, ch. 56, § 3. https://library.partnertax.ai/us-nm/stat/7-5-4 1953 Comp., § 72-15A-40, enacted by Laws 1967, ch. 56, § 4. https://library.partnertax.ai/us-nm/stat/7-5-5 1953 Comp., § 72-15A-41, enacted by Laws 1967, ch. 56, § 5. https://library.partnertax.ai/us-nm/stat/7-5-6 1953 Comp., § 72-15A-42, enacted by Laws 1967, ch. 56, § 6. https://library.partnertax.ai/us-nm/stat/7-5-7 1953 Comp., § 72-15A-44, enacted by Laws 1967, ch. 56, § 8. https://library.partnertax.ai/us-nm/stat/7-5A-1 Laws 2005, ch. 225, § 1. https://library.partnertax.ai/us-nm/stat/7-5A-2 Laws 2005, ch. 225, § 2. https://library.partnertax.ai/us-nm/stat/7-5A-3 Laws 2005, ch. 225, § 3. https://library.partnertax.ai/us-nm/stat/7-5A-4 Laws 2005, ch. 225, § 4. https://library.partnertax.ai/us-nm/stat/7-5A-5 Laws 2005, ch. 225, § 5. https://library.partnertax.ai/us-nm/stat/7-5A-6 Laws 2005, ch. 225, § 6. https://library.partnertax.ai/us-nm/stat/7-5A-7 Laws 2005, ch. 225, § 7. https://library.partnertax.ai/us-nm/stat/7-5A-8 Laws 2005, ch. 225, § 8. https://library.partnertax.ai/us-nm/stat/7-5A-9 Laws 2005, ch. 225, § 9. https://library.partnertax.ai/us-nm/stat/7-7-1 1953 Comp., § 72-33-1, enacted by Laws 1973, ch. 345, § 1; 1989, ch. 122, § 1. https://library.partnertax.ai/us-nm/stat/7-7-2 1953 Comp., § 72-33-2, enacted by Laws 1973, ch. 345, § 2; 1974, ch. 27, § 1; 1977, ch. 249, § 63; 1986, ch. 20, § 59; 1989, ch. 122, § 2. https://library.partnertax.ai/us-nm/stat/7-9-7.2 Laws 2019, ch. 270, § 37 https://library.partnertax.ai/us-nm/stat/7-9-8 1953 Comp., § 72-16A-8, enacted by Laws 1966, ch. 47, § 8; 1969, ch. 144, § 4; 1972, ch. 85, § 2. https://library.partnertax.ai/us-nm/stat/7-9-9 1953 Comp., § 72-16A-9, enacted by Laws 1966, ch. 47, § 9; 1983, ch. 220, § 2; 1990, ch. 41, § 1; 2025, ch. 130, § 66. https://library.partnertax.ai/us-nm/stat/7-9-10 1953 Comp., § 72-16A-10, enacted by Laws 1966, ch. 47, § 10; 1983, ch. 220, § 3; 1990, ch. 41, § 2; 1998, ch. 92, § 5; 2000, ch. 101, § 2; 2001, ch. 65, § 2; 1978 Comp., § 7-9-10, repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9-11 1953 Comp., § 72-16A-11, enacted by Laws 1966, ch. 47, § 11; 1969, ch. 25, § 2. https://library.partnertax.ai/us-nm/stat/7-9-12 1978 Comp., § 7-9-12, enacted by Laws 1969, ch. 144, § 5; 1970, ch. 60, § 1; 1972, ch. 61, § 1; 1973, ch. 67, § 1; 1984, ch. 2, § 2; 2017 (1st S.S.), ch. 3, § 14. https://library.partnertax.ai/us-nm/stat/7-9-12.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-13 1953 Comp., § 72-16A-12.1, enacted by Laws 1969, ch. 144, § 6; 1991, ch. 8, § 4; 1993, ch. 31, § 3; 1993, ch. 208, § 7; 1994, ch. 45, § 2; 1998, ch. 89, § 1. https://library.partnertax.ai/us-nm/stat/7-9-13.1 1978 Comp., § 7-9-13.1, enacted by Laws 1989, ch. 262, § 4; 2019, ch. 270, § 32. https://library.partnertax.ai/us-nm/stat/7-9-13.2 Laws 1992, ch. 100, § 3; 1993, ch. 31, § 4. https://library.partnertax.ai/us-nm/stat/7-9-13.3 Laws 2001, ch. 231, § 12. https://library.partnertax.ai/us-nm/stat/7-9-13.4 Laws 2002, ch. 20, § 1. https://library.partnertax.ai/us-nm/stat/7-9-13.5 Laws 2005, ch. 351, § 2. https://library.partnertax.ai/us-nm/stat/7-9-14 1953 Comp., § 72-16A-12.2, enacted by Laws 1969, ch. 144, § 7; 1985, ch. 225, § 3; 1990, ch. 41, § 3; 1993, ch. 31, § 5; 2001, ch. 343, § 2; 2023, ch. 85, § 11. https://library.partnertax.ai/us-nm/stat/7-9-15 1953 Comp., § 72-16A-12.3, enacted by Laws 1969, ch. 144, § 8; reenacted by Laws 1970, ch. 12, § 1; 1983, ch. 220, § 4; 1990, ch. 41, § 4. https://library.partnertax.ai/us-nm/stat/7-9-16 1953 Comp., § 72-16A-12.4, enacted by Laws 1969, ch. 144, § 9; 1970, ch. 12, § 2; 1975, ch. 54, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-9-17 1953 Comp., § 72-16A-12.5, enacted by Laws 1969, ch. 144, § 10. https://library.partnertax.ai/us-nm/stat/7-9-18 1953 Comp., § 72-16A-12.6, enacted by Laws 1969, ch. 144, § 11; 1991, ch. 9, § 27; 1992, ch. 48, § 1; 1993, ch. 31, § 6; 2011, ch. 81, § 1. https://library.partnertax.ai/us-nm/stat/7-9-18.1 1978 Comp., § 7-9-18.1, enacted by Laws 1987, ch. 264, § 13; 1987, ch. 304, § 1; 2025, ch. 130, § 67. https://library.partnertax.ai/us-nm/stat/7-9-19 1953 Comp., § 72-16A-12.7, enacted by Laws 1969, ch. 144, § 12; 1974, ch. 19, § 1; 1991, ch. 9, § 28; 1992, ch. 48, § 2. https://library.partnertax.ai/us-nm/stat/7-9-20 1978 Comp., § 7-9-20, enacted by Laws 1988, ch. 82, § 1. https://library.partnertax.ai/us-nm/stat/7-9-21 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-22 1953 Comp., § 72-16A-12.10, enacted by Laws 1969, ch. 144, § 15; 1976 (S.S.), ch. 36, § 2; 1981, ch. 184, § 2; 1988, ch. 73, § 8; 2004, ch. 66, § 1. https://library.partnertax.ai/us-nm/stat/7-9-22.1 1978 Comp., § 7-9-22.1, enacted by Laws 1987, ch. 247, § 1. https://library.partnertax.ai/us-nm/stat/7-9-23 1953 Comp., § 72-16A-12.11, enacted by Laws 1969, ch. 144, § 16; 1976 (S.S.), ch. 36, § 3; 1983, ch. 220, § 5; 1988, ch. 73, § 9; 2004, ch. 66, § 2. https://library.partnertax.ai/us-nm/stat/7-9-23.1 1978 Comp., § 7-9-23.1, enacted by Laws 1987, ch. 247, § 2. https://library.partnertax.ai/us-nm/stat/7-9-24 1953 Comp., § 72-16A-12.12, enacted by Laws 1969, ch. 144, § 17; 1988, ch. 74, § 1. https://library.partnertax.ai/us-nm/stat/7-9-25 1953 Comp., § 72-16A-12.13, enacted by Laws 1969, ch. 144, § 18. https://library.partnertax.ai/us-nm/stat/7-9-26 1953 Comp., § 72-16A-12.14, enacted by Laws 1969, ch. 144, § 19; 1971, ch. 176, § 1; 1980, ch. 105, § 2; 1981, ch. 175, § 1; 1983, ch. 225, § 1; 1993, ch. 31, § 7; 1995, ch. 16, § 12; 2023, ch. 85, § 12. https://library.partnertax.ai/us-nm/stat/7-9-26.1 1978 Comp., § 7-9-26.1, enacted by Laws 2003, ch. 62, § 1. https://library.partnertax.ai/us-nm/stat/7-9-27 1953 Comp., § 72-16A-12.15, enacted by Laws 1969, ch. 144, § 20. https://library.partnertax.ai/us-nm/stat/7-9-28 1953 Comp., § 72-16A-12.16, enacted by Laws 1969, ch. 144, § 21. https://library.partnertax.ai/us-nm/stat/7-9-29 1978 Comp., § 7-9-29, enacted by Laws 1970, ch. 12, § 3; 1983, ch. 220, § 6; 1988, ch. 139, § 1; 1990, ch. 41, § 5; 2019, ch. 44, § 1; 2019, ch. 270, § 33. https://library.partnertax.ai/us-nm/stat/7-9-30 1953 Comp., § 72-16A-12.18, enacted by Laws 1969, ch. 144, § 23; 1988, ch. 148, § 1; 2003, ch. 62, § 2. https://library.partnertax.ai/us-nm/stat/7-9-31 1953 Comp., § 72-16A-12.19, enacted by Laws 1969, ch. 144, § 24. https://library.partnertax.ai/us-nm/stat/7-9-32 1953 Comp., § 72-16A-12.20, enacted by Laws 1969, ch. 144, § 25. https://library.partnertax.ai/us-nm/stat/7-9-33 1953 Comp., § 72-16A-12.21, enacted by Laws 1969, ch. 144, § 26; 1975, ch. 133, § 1; 1984, ch. 2, § 3; 1989, ch. 115, § 1. https://library.partnertax.ai/us-nm/stat/7-9-34 1953 Comp., § 72-16A-12.22, enacted by Laws 1969, ch. 144, § 27; 1970, ch. 13, § 1; 1975, ch. 133, § 2; 1984, ch. 2, § 4; 1989, ch. 115, § 2. https://library.partnertax.ai/us-nm/stat/7-9-35 1953 Comp., § 72-16A-12.23, enacted by Laws 1969, ch. 144, § 28; 1984, ch. 2, § 5; 1989, ch. 115, § 3. https://library.partnertax.ai/us-nm/stat/7-9-36 1953 Comp., § 72-16A-12.24, enacted by Laws 1969, ch. 144, § 29. https://library.partnertax.ai/us-nm/stat/7-9-37 1953 Comp., § 72-16A-12.25, enacted by Laws 1969, ch. 144, § 30. https://library.partnertax.ai/us-nm/stat/7-9-38 1953 Comp., § 72-16A-12.26, enacted by Laws 1969, ch. 144, § 31; 2012, ch. 12, § 1. https://library.partnertax.ai/us-nm/stat/7-9-38.1 Laws 1992, ch. 50, § 12 and Laws 1992, ch. 67, § 12; 1993, ch. 31, § 8. https://library.partnertax.ai/us-nm/stat/7-9-38.2 Laws 2002, ch. 18, § 2. https://library.partnertax.ai/us-nm/stat/7-9-39 1953 Comp., § 72-16A-12.27, enacted by Laws 1969, ch. 144, § 32; 1977, ch. 141, § 1. https://library.partnertax.ai/us-nm/stat/7-9-40 1953 Comp., § 72-16A-12.28, enacted by Laws 1970, ch. 60, § 2; 1971, ch. 145, § 1; 1985, ch. 137, § 1; 1989, ch. 260, § 1; 2026, ch. 31, § 10. https://library.partnertax.ai/us-nm/stat/7-9-41 1953 Comp., § 72-16A-12.29, enacted by Laws 1972, ch. 61, § 2. https://library.partnertax.ai/us-nm/stat/7-9-41.1 Laws 2007, ch. 117, § 1. https://library.partnertax.ai/us-nm/stat/7-9-41.2 Laws 2007, ch. 172, § 13. https://library.partnertax.ai/us-nm/stat/7-9-41.3 Laws 2007, ch. 45, § 13 and 2007, ch. 237, § 1. https://library.partnertax.ai/us-nm/stat/7-9-41.4 Laws 2009, ch. 62, § 1. https://library.partnertax.ai/us-nm/stat/7-9-41.5 Laws 2019, ch. 270, § 34. https://library.partnertax.ai/us-nm/stat/7-9-41.6 Laws 2020 (1st S.S.), ch. 4, § 3; 2023, ch. 85, § 13. https://library.partnertax.ai/us-nm/stat/7-9-42 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-43 1953 Comp., § 72-16A-13, enacted by Laws 1966, ch. 47, § 13; 1969, ch. 144, § 33; 1973, ch. 219, § 1; 1983, ch. 220, § 7; 1990, ch. 41, § 6; 1991, ch. 9, § 29; 1992, ch. 39, § 3; 1993, ch. 31, § 9; 1994, ch. 94, § 1; 1994, ch. 98, § 1; 1997, ch. 72, § 1; 1998, ch. 89, § 3; 2001, ch. 332, § 1; 2003, ch. 330, § 1; 2005, ch. 12, § 1; 2011, ch. 148, § 1; 2018, ch. 56, § 1; 2025, ch. 130, § 68. https://library.partnertax.ai/us-nm/stat/7-9-43.1 Laws 1981, ch. 333, § 1; 1992, ch. 39, § 4. https://library.partnertax.ai/us-nm/stat/7-9-44 1953 Comp., § 72-16A-13.1, enacted by Laws 1969, ch. 144, § 34; 1983, ch. 220, § 8; 1990, ch. 41, § 7; 1992, ch. 39, § 5; 1993, ch. 31, § 10; 2001, ch. 343, § 3; repealed by Laws 2018, ch. 56, § 2. https://library.partnertax.ai/us-nm/stat/7-9-45 1978 Comp., § 7-9-45, enacted by Laws 1969, ch. 144, § 35; 1970, ch. 77, § 1; 1970, ch. 78, § 1; 1971, ch. 217, § 1; 1972, ch. 39, § 1; 1977, ch. 288, § 1; 1979, ch. 338, § 2; 1984, ch. 129, § 1; 1989, ch. 262, § 5; 1994, ch. 45, § 3; 1995, ch. 70, § 5; 1999, ch. 231, § 2; 2017 (1st S.S.), ch. 3, § 16. https://library.partnertax.ai/us-nm/stat/7-9-46 1953 Comp., § 72-16A-14.1, enacted by Laws 1969, ch. 144, § 36; 1992, ch. 100, § 4; 2012, ch. 5, § 4; 2013, ch. 160, § 9; 2021, ch. 65, § 13; 2021, ch. 66, § 2; 2023, ch. 85, § 14; 2025, ch. 130, § 69. https://library.partnertax.ai/us-nm/stat/7-9-46.1 Laws 2022, ch. 47, § 14. https://library.partnertax.ai/us-nm/stat/7-9-47 1953 Comp., § 72-16A-14.2, enacted by Laws 1969, ch. 144, § 37; 1992, ch. 39, § 6; 1992, ch. 100, § 5; 1994, ch. 45, § 4; 2021, ch. 65, § 14. https://library.partnertax.ai/us-nm/stat/7-9-48 1953 Comp., § 72-16A-14.3, enacted by Laws 1969, ch. 144, § 38; 1992, ch. 100, § 6; 2000, ch. 84, § 2; 2021, ch. 65, § 15. https://library.partnertax.ai/us-nm/stat/7-9-49 1953 Comp., § 72-16A-14.4, enacted by Laws 1969, ch. 144, § 39; 1972, ch. 80, § 1; 1975, ch. 160, § 1; 1979, ch. 338, § 3; 1983, ch. 220, § 9; 1989, ch. 115, § 4; 1991, ch. 203, § 3; 1992, ch. 39, § 7; 2021, ch. 65, § 16. https://library.partnertax.ai/us-nm/stat/7-9-50 1953 Comp., § 72-16A-14.5, enacted by Laws 1969, ch. 144, § 40; 1972, ch. 80, § 2; 1975, ch. 160, § 2; 1979, ch. 338, § 4; 1983, ch. 220, § 10; 1991, ch. 203, § 4; 1992, ch. 39, § 8; 2021, ch. 65, § 17. https://library.partnertax.ai/us-nm/stat/7-7-3 1953 Comp., § 72-33-3, enacted by Laws 1973, ch. 345, § 3. https://library.partnertax.ai/us-nm/stat/7-7-4 1953 Comp., § 72-33-4, enacted by Laws 1973, ch. 345, § 4; 1999, ch. 47, § 8. https://library.partnertax.ai/us-nm/stat/7-7-5 1953 Comp., § 72-33-5, enacted by Laws 1973, ch. 345, § 5; 1989, ch. 122, § 3. https://library.partnertax.ai/us-nm/stat/7-7-6 1953 Comp., § 72-33-6, enacted by Laws 1973, ch. 345, § 6; 1989, ch. 122, § 4. https://library.partnertax.ai/us-nm/stat/7-7-7 1953 Comp., § 72-33-7, enacted by Laws 1973, ch. 345, § 7. https://library.partnertax.ai/us-nm/stat/7-7-8 1953 Comp., § 72-33-8, enacted by Laws 1973, ch. 345, § 8; 1989, ch. 122, § 5. https://library.partnertax.ai/us-nm/stat/7-7-9 1953 Comp., § 72-33-9, enacted by Laws 1973, ch. 345, § 9; 1989, ch. 122, § 6. https://library.partnertax.ai/us-nm/stat/7-7-10 1953 Comp., § 72-33-10, enacted by Laws 1973, ch. 345, § 10. https://library.partnertax.ai/us-nm/stat/7-7-11 1953 Comp., § 72-33-11, enacted by Laws 1973, ch. 345, § 11. https://library.partnertax.ai/us-nm/stat/7-7-12 1953 Comp., § 72-33-12, enacted by Laws 1973, ch. 345, § 12; 1975, ch. 257, § 8-126. 7-7-13, 7-7-14. Reserved. https://library.partnertax.ai/us-nm/stat/7-7-15 1978 Comp., § 7-7-15, enacted by Laws 1983, ch. 209, § 1; 1993, ch. 30, § 13. https://library.partnertax.ai/us-nm/stat/7-7-16 1978 Comp., § 7-7-16, enacted by Laws 1983, ch. 209, § 2; 1986, ch. 20, § 60; 1987, ch. 164, § 1. https://library.partnertax.ai/us-nm/stat/7-7-17 1978 Comp., § 7-7-17, enacted by Laws 1983, ch. 209, § 3. https://library.partnertax.ai/us-nm/stat/7-7-18 1978 Comp., § 7-7-18, enacted by Laws 1983, ch. 209, § 4. https://library.partnertax.ai/us-nm/stat/7-7-19 1978 Comp., § 7-7-19, enacted by Laws 1983, ch. 209, § 5. https://library.partnertax.ai/us-nm/stat/7-7-20 1978 Comp., § 7-7-20, enacted by Laws 1983, ch. 209, § 6; 1987, ch. 164, § 2. https://library.partnertax.ai/us-nm/stat/7-8A-1 Laws 1997, ch. 25, § 1; 2003, ch. 283, § 1. https://library.partnertax.ai/us-nm/stat/7-8A-2 Laws 1997, ch. 25, § 2; 2007, ch. 125, § 2. https://library.partnertax.ai/us-nm/stat/7-8A-3 Laws 1997, ch. 25, § 3. https://library.partnertax.ai/us-nm/stat/7-8A-4 Laws 1997, ch. 25, § 4. https://library.partnertax.ai/us-nm/stat/7-8A-5 Laws 1997, ch. 25, § 5. https://library.partnertax.ai/us-nm/stat/7-8A-6 Laws 1997, ch. 25, § 6. https://library.partnertax.ai/us-nm/stat/7-8A-7 Laws 1997, ch. 25, § 7; 2006, ch. 37, § 1. https://library.partnertax.ai/us-nm/stat/7-8A-8 Laws 1997, ch. 25, § 8. https://library.partnertax.ai/us-nm/stat/7-8A-9 Laws 1997, ch. 25, § 9; 2021, ch. 65, § 10. https://library.partnertax.ai/us-nm/stat/7-8A-10 Laws 1997, ch. 25, § 10. https://library.partnertax.ai/us-nm/stat/7-8A-10.1 Laws 1990, ch. 98, § 1; 1978 Comp., § 7-8-20.1, recompiled and amended as 1978 Comp., 7-8A-10.1 by Laws 1997, ch. 25, § 32. https://library.partnertax.ai/us-nm/stat/7-8A-11 Laws 1997, ch. 25, § 11. https://library.partnertax.ai/us-nm/stat/7-8A-12 Laws 1997, ch. 25, § 12; 2006, ch. 37, § 2. https://library.partnertax.ai/us-nm/stat/7-8A-13 Laws 1997, ch. 25, § 13; 2007 (1st S.S.), ch. 2, § 10. https://library.partnertax.ai/us-nm/stat/7-8A-14 Laws 1997, ch. 25, § 14. https://library.partnertax.ai/us-nm/stat/7-8A-15 Laws 1997, ch. 25, § 15. https://library.partnertax.ai/us-nm/stat/7-8A-16 Laws 1997, ch. 25, § 16; 1998, ch. 55, § 18; 1999, ch. 265, § 18. https://library.partnertax.ai/us-nm/stat/7-8A-17 Laws 1997, ch. 25, § 17. https://library.partnertax.ai/us-nm/stat/7-8A-18 Laws 1997, ch. 25, § 18. https://library.partnertax.ai/us-nm/stat/7-8A-19 Laws 1997, ch. 25, § 19. https://library.partnertax.ai/us-nm/stat/7-8A-20 Laws 1997, ch. 25, § 20. https://library.partnertax.ai/us-nm/stat/7-8A-21 Laws 1997, ch. 25, § 21. https://library.partnertax.ai/us-nm/stat/7-8A-22 Laws 1997, ch. 25, § 22. https://library.partnertax.ai/us-nm/stat/7-8A-23 Laws 1997, ch. 25, § 23. https://library.partnertax.ai/us-nm/stat/7-8A-24 Laws 1997, ch. 25, § 24. https://library.partnertax.ai/us-nm/stat/7-8A-25 Laws 1997, ch. 25, § 25; 2006, ch. 37, § 3. https://library.partnertax.ai/us-nm/stat/7-8A-26 Laws 1997, ch. 25, § 26. https://library.partnertax.ai/us-nm/stat/7-8A-27 Laws 1997, ch. 25, § 27. https://library.partnertax.ai/us-nm/stat/7-8A-28 Laws 1997, ch. 25, § 28. https://library.partnertax.ai/us-nm/stat/7-8A-29 Laws 1997, ch. 25, § 29. https://library.partnertax.ai/us-nm/stat/7-8A-30 Laws 1997, ch. 25, § 30; 2006, ch. 37, § 4. https://library.partnertax.ai/us-nm/stat/7-8A-31 Laws 1997, ch. 25, § 31. https://library.partnertax.ai/us-nm/stat/7-9-1 1953 Comp., § 72-16A-1, enacted by Laws 1966, ch. 47, § 1; 1979, ch. 90, § 1. https://library.partnertax.ai/us-nm/stat/7-9-2 1953 Comp., § 72-16A-2, enacted by Laws 1966, ch. 47, § 2. https://library.partnertax.ai/us-nm/stat/7-9-3 Laws 1978, ch. 46, § 1; 1979, ch. 338, § 1; 1981, ch. 184, § 1; 1983, ch. 220, § 1; 1984, ch. 2, § 1; 1986, ch. 20, § 62; 1986, ch. 52, § 1; 1989, ch. 262, § 1; 1991, ch. 197, § 1; 1991, ch. 203, § 1; 1992, ch. 39, § 1; 1992, ch. 50, § 14; 1992, ch. 67, § 14; 1993, ch. 31, § 1; 1994, ch. 45, § 1; 1998, ch. 92, § 4; 1998, ch. 95, § 1; 1998, ch. 99, § 3; 1999, ch. 231, § 1; 2000, ch. 84, § 1; 2000, ch. 101, § 1; 2001, ch. 65, § 1; 2001, ch. 343, § 1; 2002, ch. 28, § 1; 2002, ch. 45, § 1; 2002, ch. https://library.partnertax.ai/us-nm/stat/7-9-3.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-3.2 1978 Comp., § 7-9-3.2, enacted by Laws 1991, ch. 8, § 1; 1992, ch. 100, § 1; 2003, ch. 125, § 1; 2004, ch. 69, § 1; 2019, ch. 270, § 24. https://library.partnertax.ai/us-nm/stat/7-9-3.3 1978 Comp., § 7-9-3.3, enacted by Laws 2003, ch. 272, § 4; 2019, ch. 270, § 25. https://library.partnertax.ai/us-nm/stat/7-9-3.4 1978 Comp., § 7-9-3.4, enacted by Laws 2003, ch. 272, § 5; 2020, ch. 80, § 4. https://library.partnertax.ai/us-nm/stat/7-9-3.5 1978 Comp., § 7-9-3.5, enacted by Laws 2003, ch. 272, § 3; 2006, ch. 39, § 2; 2007, ch. 339, § 2; 2019, ch. 270, § 26; 2023, ch. 85, § 10. https://library.partnertax.ai/us-nm/stat/7-9-4 1953 Comp., § 72-16A-4, enacted by Laws 1966, ch. 47, § 4; 1969, ch. 144, § 2; 1978, ch. 151, § 2; 1981, ch. 37, § 9; 1983, ch. 213, § 15; 1986, ch. 20, § 63; 1990 (1st S.S.), ch. 1, § 2; 2010 (2nd S.S.), ch. 7, § 9; 2022, ch. 47, § 12. https://library.partnertax.ai/us-nm/stat/7-9-4.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-4.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-4.3 1978 Comps., § 7-9-4.1, enacted by Laws 1991, ch. 8, § 2; 1992, ch. 49, § 1; 1992, ch. 100, § 2; 1993, ch. 332, § 1; 1993, ch. 352, § 1; 2019, ch. 270, § 27. https://library.partnertax.ai/us-nm/stat/7-9-5 1953 Comp., § 72-16A-5, enacted by Laws 1966, ch. 47, § 5; 2002, ch. 18, § 3; 2019, ch. 270, § 28. https://library.partnertax.ai/us-nm/stat/7-9-6 1953 Comp., § 72-16A-6, enacted by Laws 1966, ch. 47, § 6; 1970, ch. 28, § 1; 2019, ch. 270, § 29. https://library.partnertax.ai/us-nm/stat/7-9-7 1953 Comp., § 72-16A-7, enacted by Laws 1966, ch. 47, § 7; 1969, ch. 144, § 3; 1978, ch. 151, § 3; 1981, ch. 37, § 10; 1983, ch. 213, § 16; 1986, ch. 20, § 64; 1990 (1st S.S.), ch. 1, § 4; 1993, ch. 31, § 2; 1995, ch. 50, § 1; 2010 (2nd S.S.), ch. 7, § 10; 2011, ch. 175, § 1; 2019, ch. 270, § 30; 2021, ch. 65, § 12; 2022, ch. 47, § 13. https://library.partnertax.ai/us-nm/stat/7-9-7.1 1978 Comp., § 7-9-7.1, enacted by Laws 1993, ch. 45, § 1; 1994, ch. 34, § 1; 1995, ch. 50, § 2; 2019, ch. 270, § 31. https://library.partnertax.ai/us-nm/stat/7-9-51 1953 Comp., § 72-16A-14.6, enacted by Laws 1969, ch. 144, § 41; 2000, ch. 84, § 3; 2000, ch. 98, § 1; 2001, ch. 343, § 4; 2021, ch. 65, § 18. https://library.partnertax.ai/us-nm/stat/7-9-51.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-51.2 Laws 2026, ch. 69, § 5. https://library.partnertax.ai/us-nm/stat/7-9-52 1953 Comp., § 72-16A-14.7, enacted by Laws 1969, ch. 144, § 42; 2000, ch. 84, § 4; 2000, ch. 98, § 2; 2012, ch. 5, § 5; 2020, ch. 80, § 5; 2021, ch. 65, § 19. https://library.partnertax.ai/us-nm/stat/7-9-52.1 Laws 2012, ch. 5, § 6; 2021, ch. 65, § 20. https://library.partnertax.ai/us-nm/stat/7-9-53 1953 Comp., § 72-16A-14.8, enacted by Laws 1969, ch. 144, § 43; 1972, ch. 80, § 3; 1973, ch. 205, § 1; 1975, ch. 160, § 3; 1979, ch. 338, § 5; 1983, ch. 220, § 11; 1991, ch. 203, § 5; 1998, ch. 94, § 1. https://library.partnertax.ai/us-nm/stat/7-9-54 1953 Comp., § 72-16A-14.9, enacted by Laws 1969, ch. 144, § 44; 1976, ch. 25, § 2; 1985, ch. 225, § 4; 1989, ch. 115, § 5; 1992, ch. 100, § 7; 1993, ch. 31, § 11; 1995, ch. 50, § 3; 2000, ch. 84, § 5; 2000, ch. 98, § 3; 2001, ch. 343, § 5; 2003, ch. 272, § 6; 2003, ch. 330, § 2; 2018, ch. 58, § 1; 2023, ch. 85, § 15. https://library.partnertax.ai/us-nm/stat/7-9-54.1 Laws 1992, ch. 40, § 1; 1993, ch. 310, § 1; 1994, ch. 45, § 5; 1995, ch. 183, § 1; 2021, ch. 65, § 21. https://library.partnertax.ai/us-nm/stat/7-9-54.2 Laws 1995, ch. 183, § 2; 1997, ch. 73, § 1; 2001, ch. 18, § 1; 2003, ch. 62, § 3; 2007, ch. 172, § 5. https://library.partnertax.ai/us-nm/stat/7-9-54.3 Laws 2002, ch. 37, § 8; 2010, ch. 77, § 2; 2010, ch. 78, § 2; 2024, ch. 67, § 11. https://library.partnertax.ai/us-nm/stat/7-9-54.4 1978 Comp., § 7-9-54.4, enacted by Laws 2003, ch. 62, § 4. https://library.partnertax.ai/us-nm/stat/7-9-54.5 Laws 2004, ch. 16, § 3. https://library.partnertax.ai/us-nm/stat/7-9-55 1953 Comp., § 72-16A-14.10, enacted by Laws 1969, ch. 144, § 45; Laws 1986, ch. 20, § 65; Laws 1986, ch. 52, § 2; 1993, ch. 31, § 12. https://library.partnertax.ai/us-nm/stat/7-9-56 1978 Comp., § 7-9-56, enacted by Laws 1994, ch. 112, § 2. https://library.partnertax.ai/us-nm/stat/7-9-56.1 Laws 1998, ch. 92, § 1; 2000, ch. 84, § 6. https://library.partnertax.ai/us-nm/stat/7-9-56.2 Laws 1998, ch. 92, § 2. https://library.partnertax.ai/us-nm/stat/7-9-56.3 Laws 2003, ch. 232, § 1; 2007, ch. 172, § 6; 2015 (1st S.S.), ch. 2, § 8; 2021, ch. 65, § 22; 2025, ch. 130, § 70. https://library.partnertax.ai/us-nm/stat/7-9-57 1953 Comp., § 72-16A-14.12, enacted by Laws 1969, ch. 144, § 47; 1973, ch. 132, § 1; 1977, ch. 86, § 1; 1983, ch. 220, § 12; 1988, ch. 118, § 1; 1989, ch. 262, § 6; 1998, ch. 89, § 4; 2000, ch. 84, § 7. https://library.partnertax.ai/us-nm/stat/7-9-57.1 Laws 1998, ch. 92, § 3; repealed by Laws 2020, ch. 80, § 14. https://library.partnertax.ai/us-nm/stat/7-9-57.2 Laws 2002, ch. 10, § 1. https://library.partnertax.ai/us-nm/stat/7-9-58 1953 Comp., § 72-16A-14.13, enacted by Laws 1969, ch. 144, § 48; 1977, ch. 231, § 1; 1983, ch. 220, § 13; 1991, ch. 9, § 30; 1991, ch. 203, § 6; 1992, ch. 48, § 3; 2002, ch. 29, § 1. https://library.partnertax.ai/us-nm/stat/7-9-58.1 Laws 2024, ch. 67, § 15. https://library.partnertax.ai/us-nm/stat/7-9-59 1953 Comp., § 72-16A-14.14, enacted by Laws 1969, ch. 144, § 49; 1970, ch. 27, § 1; 2000, ch. 26, § 1; 2000, ch. 87, § 1; 2019, ch. 49, § 1. https://library.partnertax.ai/us-nm/stat/7-9-60 1953 Comp., § 72-16A-14.15; Laws 1970, ch. 12, § 4; 1992, ch. 100, § 8; 1995, ch. 50, § 4; 2001, ch. 343, § 6; 2007, ch. 45, § 12; 2018, ch. 58, § 2; 2021, ch. 65, § 23. https://library.partnertax.ai/us-nm/stat/7-9-61 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-61.1 1978 Comp., § 7-9-61.1, enacted by Laws 1981, ch. 37, § 52. https://library.partnertax.ai/us-nm/stat/7-9-61.2 1978 Comp., § 7-9-61.2, enacted by Laws 2000, ch. 48, § 1. https://library.partnertax.ai/us-nm/stat/7-9-62 1953 Comp., § 72-16A-14.17, enacted by Laws 1969, ch. 144, § 52; 1975, ch. 159, § 1; 1998, ch. 89, § 5; 2000 (2nd S.S.), ch. 4, § 1; 2007, ch. 172, § 7; 2014, ch. 19, § 1; 2025, ch. 130, § 71. https://library.partnertax.ai/us-nm/stat/7-9-62.1 Laws 2000 (2nd S.S.), ch. 4, § 2; 2005, ch. 104, § 24; 2014, ch. 8, § 1; 2025, ch. 130, § 72. https://library.partnertax.ai/us-nm/stat/7-9-63 1953 Comp., § 72-16A-14.18, enacted by Laws 1969, ch. 144, § 53. https://library.partnertax.ai/us-nm/stat/7-9-64 1953 Comp., § 72-16A-14.19, enacted by Laws 1969, ch. 144, § 54. https://library.partnertax.ai/us-nm/stat/7-9-65 1953 Comp., § 72-16A-14.21, enacted by Laws 1969, ch. 144, § 56; 2019, ch. 172, § 1. https://library.partnertax.ai/us-nm/stat/7-9-66 1953 Comp., § 72-16A-14.22, enacted by Laws 1969, ch. 144, § 57; 1999, ch. 169, § 1. https://library.partnertax.ai/us-nm/stat/7-9-66.1 1978 Comp., § 7-9-76.2, enacted by Laws 1984, ch. 129, § 2; 1990, ch. 41, § 8. https://library.partnertax.ai/us-nm/stat/7-9-67 1953 Comp., § 72-16A-14.23, enacted by Laws 1969, ch. 144, § 58; 1994, ch. 45, § 6. https://library.partnertax.ai/us-nm/stat/7-9-68 1953 Comp., § 72-16A-14.25, enacted by Laws 1969, ch. 144, § 60. https://library.partnertax.ai/us-nm/stat/7-9-69 1953 Comp., § 72-16A-14.26, enacted by Laws 1969, ch. 144, § 61; 1990, ch. 43, § 1; 1993, ch. 149, § 1; 1998, ch. 112, § 1; 2002, ch. 21, § 1; 2015, ch. 38, § 1. https://library.partnertax.ai/us-nm/stat/7-9-70 1953 Comp., § 72-16A-14.27, enacted by Laws 1969, ch. 144, § 62. https://library.partnertax.ai/us-nm/stat/7-9-71 1953 Comp., § 72-16A-14.28, enacted by Laws 1969, ch. 144, § 63; 1979, ch. 338, § 6; 1991, ch. 203, § 7. https://library.partnertax.ai/us-nm/stat/7-9-72 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-73 1953 Comp., § 72-16A-14.30, enacted by Laws 1970, ch. 78, § 2; 1992, ch. 100, § 10. https://library.partnertax.ai/us-nm/stat/7-9-73.1 Laws 1991, ch. 8, § 3; 1993, ch. 56, § 1; 1995, ch. 50, § 5; 2019, ch. 270, § 35. https://library.partnertax.ai/us-nm/stat/7-9-73.2 Laws 1998, ch. 95, § 2; Laws 1998, ch. 99, § 4; 2003, ch. 272, § 7; 2007, ch. 361, § 3; 2021 (1st S.S.), ch. 4, § 53; 2025, ch. 73, § 12; 2025, ch. 130, § 73. https://library.partnertax.ai/us-nm/stat/7-9-73.3 Laws 2014, ch. 26, § 1; 2020, ch. 18, § 1; 2025, ch. 130, § 74. https://library.partnertax.ai/us-nm/stat/7-9-73.4 Laws 2024, ch. 67, § 12. https://library.partnertax.ai/us-nm/stat/7-9-74 1953 Comp., § 72-16A-14.31, enacted by Laws 1971, ch. 217, § 2; 1975, ch. 322, § 1; 1994, ch. 94, § 2; 1978 Comp., § 7-9-74, repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9-75 1953 Comp., § 72-16A-14.32, enacted by Laws 1972, ch. 39, § 2. https://library.partnertax.ai/us-nm/stat/7-9-76 1953 Comp., § 72-16A-14.33, enacted by Laws 1977, ch. 288, § 2. https://library.partnertax.ai/us-nm/stat/7-9-76.1 1978 Comp., § 7-9-76.1, enacted by Laws 1979, ch. 338, § 7; 1980, ch. 103, § 1; 1990, ch. 41, § 9; 1991, ch. 203, § 8. https://library.partnertax.ai/us-nm/stat/7-9-76.2 1978 Comp., § 7-9-76.2, enacted by Laws 1984, ch. 2, § 6. https://library.partnertax.ai/us-nm/stat/7-9-77 1953 Comp., § 72-16A-15, enacted by Laws 1966, ch. 47, § 15; 1969, ch. 144, § 64; 1975, ch. 159, § 2; 1988, ch. 148, § 2; 1998, ch. 89, § 6. https://library.partnertax.ai/us-nm/stat/7-9-77.1 1978 Comp., § 7-9-77.1, enacted by Laws 1998, ch. 96, § 1; 2000 (2nd S.S.), ch. 16, § 1; 2003, ch. 350, § 1; 2003, ch. 351, § 1; 2005, ch. 91, § 1; 2007, ch. 361, § 4; 2014, ch. 56, § 1; 2016 (2nd S.S.), ch. 3, § 4; 2021, ch. 54, § 1; 2021, ch. 65, § 24; 2022, ch. 43, § 1; 2022, ch. 49, § 1; 2025, ch. 130, § 75. https://library.partnertax.ai/us-nm/stat/7-9-77.2 Laws 2024, ch. 67, § 13; 2025, ch. 130, § 76. https://library.partnertax.ai/us-nm/stat/7-9-78 1953 Comp., § 72-16A-15.1, enacted by Laws 1969, ch. 144, § 65; 1973, ch. 245, § 1; 1975, ch. 160, § 4; 1979, ch. 338, § 8; 1981, ch. 184, § 3; 1984, ch. 2, § 7; 1991, ch. 203, § 9. https://library.partnertax.ai/us-nm/stat/7-9-78.1 Laws 1999, ch. 231, § 4. https://library.partnertax.ai/us-nm/stat/7-9-79 1953 Comp., § 72-16A-16, enacted by Laws 1966, ch. 47, § 16; 1973, ch. 342, § 1; 1991, ch. 203, § 10; 2021, ch. 65, § 25. https://library.partnertax.ai/us-nm/stat/7-9-79.1 1978 Comp., § 7-9-79.1, enacted by Laws 1989, ch. 262, § 8; 1994, ch. 45, § 7. https://library.partnertax.ai/us-nm/stat/7-9-79.2 Laws 2007, ch. 204, § 9; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9-80 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-80.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-81 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-82 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-83 Laws 1993, ch. 364, § 1; 2003, ch. 214, § 2; 2006, ch. 51, § 1; 2011, ch. 74, § 1; 2025, ch. 130, § 77. https://library.partnertax.ai/us-nm/stat/7-9-84 Laws 1993, ch. 364, § 2; 2003, ch. 214, § 3; 2006, ch. 51, § 2; 2011, ch. 74, § 2; 2025, ch. 130, § 78. https://library.partnertax.ai/us-nm/stat/7-9-85 Laws 1994, ch. 43, § 1. https://library.partnertax.ai/us-nm/stat/7-9-86 Laws 1995, ch. 80, § 1; 2003, ch. 127, § 3; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-9-87 Laws 1995, ch. 155, § 35. https://library.partnertax.ai/us-nm/stat/7-9-88 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9-88.1 Laws 1999, ch. 223, § 2; 2000, ch. 62, § 1; 2001, ch. 42, § 1; 2003, ch. 414, § 1; 2023, ch. 85, § 16. https://library.partnertax.ai/us-nm/stat/7-9-88.2 1978 Comp., § 7-9-88.2, enacted by Laws 2001, ch. 134, § 1. https://library.partnertax.ai/us-nm/stat/7-9-89 Laws 1998, ch. 89, § 2. https://library.partnertax.ai/us-nm/stat/7-9-90 Laws 1999, ch. 231, § 3; 2012, ch. 13, § 1; 2025, ch. 130, § 79. https://library.partnertax.ai/us-nm/stat/7-9-91 Laws 2001, ch. 135, § 1; 2025, ch. 130, § 80. https://library.partnertax.ai/us-nm/stat/7-9-92 Laws 2004, ch. 116, § 5; 2021, ch. 65, § 26. https://library.partnertax.ai/us-nm/stat/7-9-93 Laws 2004, ch. 116, § 6; 2006, ch. 36, § 1; 2007, ch. 361, § 5; 2016 (2nd S.S.), ch. 3, § 5; 2021, ch. 65, § 27; 2023, ch. 211, § 36; 2024, ch. 67, § 40; 2025, ch. 130, § 81. https://library.partnertax.ai/us-nm/stat/7-9-94 Laws 2005, ch. 104, § 23; 2006, ch. 72, § 1; 2015, ch. 18, § 1; 2025, ch. 130, § 82. https://library.partnertax.ai/us-nm/stat/7-9-95 Laws 2005, ch. 104, § 25; 2025, ch. 130, § 83. https://library.partnertax.ai/us-nm/stat/7-9-96 Laws 2005, ch. 104, § 26; repealed by Laws 2020, ch. 80, § 14. https://library.partnertax.ai/us-nm/stat/7-9-96.1 Laws 2007, ch. 361, § 7; repealed by Laws 2019, ch. 270, § 56. https://library.partnertax.ai/us-nm/stat/7-9-96.2 Laws 2007, ch. 361, § 8; 2021, ch. 65, § 28. https://library.partnertax.ai/us-nm/stat/7-9-96.3 Laws 2020, ch. 22, § 1; 2022, ch. 45, § 1. https://library.partnertax.ai/us-nm/stat/7-9-97 Laws 2005, ch. 169, § 1. https://library.partnertax.ai/us-nm/stat/7-9-98 Laws 2005, ch. 179, § 1. https://library.partnertax.ai/us-nm/stat/7-9-99 Laws 2006, ch. 35, § 1. https://library.partnertax.ai/us-nm/stat/7-9-100 Laws 2006, ch. 35, § 2. https://library.partnertax.ai/us-nm/stat/7-9-101 Laws 2007, ch. 3, § 16. https://library.partnertax.ai/us-nm/stat/7-9-102 Laws 2007, ch. 3, § 17. https://library.partnertax.ai/us-nm/stat/7-9-103 Laws 2007, ch. 3, § 18. https://library.partnertax.ai/us-nm/stat/7-9-103.1 Laws 2012, ch. 12, § 2; 2025, ch. 130, § 84. https://library.partnertax.ai/us-nm/stat/7-9-103.2 Laws 2012, ch. 12, § 3; 2025, ch. 130, § 85. https://library.partnertax.ai/us-nm/stat/7-9-104 Laws 2007, ch. 33, § 1; 2012, ch. 22, § 1; 2017, ch. 46, § 1; 2022, ch. 50, § 1. https://library.partnertax.ai/us-nm/stat/7-9-105 Laws 2007, ch. 45, § 6; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-9-106 Laws 2007, ch. 172, § 8; repealed and reenacted by Laws 2018, ch. 62, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-9-107 Laws 2007, ch. 172, § 9. https://library.partnertax.ai/us-nm/stat/7-9-108 Laws 2007, ch. 172, § 10. https://library.partnertax.ai/us-nm/stat/7-9-109 Laws 2007, ch. 172, § 11. https://library.partnertax.ai/us-nm/stat/7-9-110 Laws 2007, ch. 172, § 12. https://library.partnertax.ai/us-nm/stat/7-9-110.1 Laws 2011, ch. 60, § 1 and Laws 2011, ch. 61, § 1. https://library.partnertax.ai/us-nm/stat/7-9-110.2 Laws 2011, ch. 60, § 2 and Laws 2011, ch. 61, § 2. https://library.partnertax.ai/us-nm/stat/7-9-110.3 Laws 2011, ch. 60, § 3; 2011, ch. 61, § 3; 2013, ch. 123, § 1; 2025, ch. 130, § 86. https://library.partnertax.ai/us-nm/stat/7-9-111 Laws 2007, ch. 361, § 6. https://library.partnertax.ai/us-nm/stat/7-9-112 Laws 2007, ch. 204, § 10. https://library.partnertax.ai/us-nm/stat/7-9-112.1 Laws 2024, ch. 67, § 39; 2025, ch. 130, § 87. https://library.partnertax.ai/us-nm/stat/7-9-113 Laws 2009, ch. 99, § 1; repealed by Laws 2009, ch. 99, § 4. https://library.partnertax.ai/us-nm/stat/7-9-114 Laws 2010, ch. 77, § 1; 2010, ch. 78, § 1; 2011, ch. 115, § 1; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-9-115 Laws 2015 (1st S.S.), ch. 2, § 9; 2019, ch. 186, § 1; 2025, ch. 130, § 88. https://library.partnertax.ai/us-nm/stat/7-9-116 Laws 2018, ch. 46, § 1; 2020, ch. 29, § 1; 2025, ch. 130, § 89. https://library.partnertax.ai/us-nm/stat/7-9-117 Laws 2019, ch.270, § 36; 2020, ch. 80, § 6. https://library.partnertax.ai/us-nm/stat/7-9-118 Laws 2021, ch. 4, § 3; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9-119 Laws 2021, ch. 7, § 3; 2025, ch. 130, § 90. https://library.partnertax.ai/us-nm/stat/7-9-120 Laws 2022, ch. 47, § 15. https://library.partnertax.ai/us-nm/stat/7-9-121 Laws 2024, ch. 67, § 14. https://library.partnertax.ai/us-nm/stat/7-9A-1 Laws 1979, ch. 347, § 1; 1991, ch. 159, § 1; 1991, ch. 162, § 1. https://library.partnertax.ai/us-nm/stat/7-9A-2 Laws 1979, ch. 347, § 2; 1983, ch. 206, § 1. https://library.partnertax.ai/us-nm/stat/7-9A-2.1 Laws 2001, ch. 57, § 2; Laws 2001, ch. 337, § 2; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9A-3 Laws 1979, ch. 347, § 3; 1983, ch. 206, § 2; 1986, ch. 20, § 69; 1990, ch. 3, § 1; 1991, ch. 159, § 2; 1991, ch. 162, § 2; 2001, ch. 284, § 4; 2002, ch. 37, § 7. https://library.partnertax.ai/us-nm/stat/7-9A-4 Laws 1979, ch. 347, § 4; 1991, ch. 159, § 3; 1991, ch. 162, § 3. https://library.partnertax.ai/us-nm/stat/7-9A-5 : Laws 1979, ch. 347, § 5; 1983, ch. 206, § 3; 1990, ch. 3, § 2; 1991, ch. 159, § 4; 1991, ch. 162, § 4; 2020, ch. 80, § 7; 2025, ch. 130, § 91. https://library.partnertax.ai/us-nm/stat/7-9A-6 Laws 1979, ch. 347, § 6; 1983, ch. 206, § 4; 1990, ch. 3, § 4. https://library.partnertax.ai/us-nm/stat/7-9A-7 Laws 1979, ch. 347, § 7; 1983, ch. 206, § 5; 1990, ch. 3, § 5; 1991, ch. 159, § 5; 1991, ch. 162, § 5; 2001, ch. 57, § 3; 2001, ch. 337, § 3; 2009, ch. 147, § 2; 2020, ch. 80, § 8. https://library.partnertax.ai/us-nm/stat/7-9A-7.1 1978 Comp., § 7-9A-7.1, as enacted by Laws 1983, ch. 206, § 6; 1990, ch. 3, § 7; 1991, ch. 159, § 6; 1991, ch. 162, § 6; 2001, ch. 57, § 4; 2001, ch. 337, § 4; 2003, ch. 402, § 1; 2009, ch. 147, § 3; 2020, ch. 80, § 9. https://library.partnertax.ai/us-nm/stat/7-9A-8 Laws 1979, ch. 347, § 8; 1983, ch. 206, § 7; 1988, ch. 123, § 1; 1990, ch. 3, § 9; 1997, ch. 62, § 1; 2000, ch. 45, § 1; 2020, ch. 80, § 10. https://library.partnertax.ai/us-nm/stat/7-9A-9 Laws 1979, ch. 347, § 9; 1991, ch. 159, § 7; 1991, ch. 162, § 7. https://library.partnertax.ai/us-nm/stat/7-9A-10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9A-11 Laws 1997, ch. 62, § 2. https://library.partnertax.ai/us-nm/stat/7-9B-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9B-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9B-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9B-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9B-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9B-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9B-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-9C-1 Laws 1992, ch. 50, § 1 and Laws 1992, ch. 67, § 1; 1993, ch. 30, § 15. https://library.partnertax.ai/us-nm/stat/7-9C-2 Laws 1992, ch. 50, § 2 and Laws 1992, ch. 67, § 2; 1993, ch. 30, § 16; 2002, ch. 18, § 4. https://library.partnertax.ai/us-nm/stat/7-9C-3 Laws 1992, ch. 50, § 3 and Laws 1992, ch. 67, § 3. https://library.partnertax.ai/us-nm/stat/7-9C-4 Laws 1992, ch. 50, § 4 and Laws 1992, ch. 67, § 4; 2002, ch. 18, § 5. https://library.partnertax.ai/us-nm/stat/7-9C-5 Laws 1992 ch. 50, § 5 and Laws 1992, ch. 67, § 5. https://library.partnertax.ai/us-nm/stat/7-9C-6 Laws 1992, ch. 50, § 6 and Laws 1992, ch. 67, § 6; 1993, ch. 30, § 17. https://library.partnertax.ai/us-nm/stat/7-9C-7 Laws 1992, ch. 50, § 7; 1992, ch. 67, § 7; 1998, ch. 92, § 6; 2025, ch. 130, § 92. https://library.partnertax.ai/us-nm/stat/7-9C-8 Laws 1992, ch. 50, § 8 and Laws 1992, ch. 67, § 8; 1993, ch. 30, § 18. https://library.partnertax.ai/us-nm/stat/7-9C-9 Laws 1992, ch. 50, § 9 and Laws 1992, ch. 67, § 9. https://library.partnertax.ai/us-nm/stat/7-9C-10 Laws 1992, ch. 50, § 10 and Laws 1992, ch. 67, § 10. https://library.partnertax.ai/us-nm/stat/7-9C-11 Laws 1992, ch. 50, § 11 and Laws 1992, ch. 67, § 11. https://library.partnertax.ai/us-nm/stat/7-9D-1 Laws 1999, ch. 178, § 1. https://library.partnertax.ai/us-nm/stat/7-9D-2 Laws 1999, ch. 178, § 2. https://library.partnertax.ai/us-nm/stat/7-9D-3 Laws 1999, ch. 178, § 3. https://library.partnertax.ai/us-nm/stat/7-9D-4 Laws 1999, ch. 178, § 4. https://library.partnertax.ai/us-nm/stat/7-9D-5 Laws 1999, ch. 178, § 5. https://library.partnertax.ai/us-nm/stat/7-9D-6 Laws 1999, ch. 178, § 6. https://library.partnertax.ai/us-nm/stat/7-9D-7 Laws 1999, ch. 178, § 7. https://library.partnertax.ai/us-nm/stat/7-9D-8 Laws 1999, ch. 178, § 8. https://library.partnertax.ai/us-nm/stat/7-9D-9 Laws 1999, ch. 178, § 9. https://library.partnertax.ai/us-nm/stat/7-9E-1 Laws 2000 (2nd S.S.), ch. 20, § 1; 2007, ch. 172, § 14. https://library.partnertax.ai/us-nm/stat/7-9E-2 Laws 2000 (2nd S.S.), ch. 20, § 2. https://library.partnertax.ai/us-nm/stat/7-9E-3 Laws 2000 (2nd S.S.), ch. 20, § 3; 2007, ch. 172, § 15; 2019, ch. 64, § 1. https://library.partnertax.ai/us-nm/stat/7-9E-4 Laws 2000 (2nd S.S.), ch. 20, § 4. https://library.partnertax.ai/us-nm/stat/7-9E-5 Laws 2000 (2nd S.S.), ch. 20, § 5; 2007, ch. 172, § 16; 2019, ch. 64, § 2. https://library.partnertax.ai/us-nm/stat/7-9E-6 Laws 2000 (2nd S.S.), ch. 20, § 6. https://library.partnertax.ai/us-nm/stat/7-9E-7 Laws 2000 (2nd S.S.), ch. 20, § 7; 2007, ch. 172, § 17; 2019, ch. 64, § 3. https://library.partnertax.ai/us-nm/stat/7-9E-8 Laws 2000 (2nd S.S.), ch. 20, § 8; 2007, ch. 172, § 18; 2019, ch. 64, § 4. https://library.partnertax.ai/us-nm/stat/7-9E-9 Laws 2000 (2nd S.S.), ch. 20, § 9. https://library.partnertax.ai/us-nm/stat/7-9E-10 Laws 2007, ch. 172, § 19. https://library.partnertax.ai/us-nm/stat/7-9E-11 Laws 2007, ch. 172, § 20. https://library.partnertax.ai/us-nm/stat/7-9F-1 Laws 2000 (2nd S.S.), ch. 22, § 1; 2015 (1st S.S.), ch. 2, § 10. https://library.partnertax.ai/us-nm/stat/7-9F-2 Laws 2000 (2nd S.S.), ch. 22, § 2; 2015 (1st S.S.), ch. 2, § 11. https://library.partnertax.ai/us-nm/stat/7-9F-3 Laws 2000 (2nd S.S.), ch. 22, § 3; 2015 (1st S.S.), ch. 2, § 12; 2019, ch. 270, § 38; 2019, ch. 274, § 12; 2026, ch. 31, § 11. https://library.partnertax.ai/us-nm/stat/7-9F-4 Laws 2000 (2nd S.S.), ch. 22, § 4; 2015 (1st S.S.), ch. 2, § 13. https://library.partnertax.ai/us-nm/stat/7-9F-5 Laws 2000 (2nd S.S.), ch. 22, § 5; 2015 (1st S.S.), ch. 2, § 14. https://library.partnertax.ai/us-nm/stat/7-9F-6 Laws 2000 (2nd S.S.), ch. 22, § 6; 2015 (1st S.S.), ch. 2, § 15. https://library.partnertax.ai/us-nm/stat/7-9F-7 Laws 2000 (2nd S.S.), ch. 22, § 7. https://library.partnertax.ai/us-nm/stat/7-9F-8 Laws 2000 (2nd S.S.), ch. 22, § 8. https://library.partnertax.ai/us-nm/stat/7-9F-9 Laws 2000 (2nd S.S.), ch. 22, § 9; 2015 (1st S.S.), ch. 2, § 16. https://library.partnertax.ai/us-nm/stat/7-9F-9.1 1978 Comp., § 7-9F-9.1, enacted by Laws 2015 (1st S.S.) ch. 2, § 17. https://library.partnertax.ai/us-nm/stat/7-9F-10 Laws 2000 (2nd S.S.), ch. 22, § 10. https://library.partnertax.ai/us-nm/stat/7-9F-11 Laws 2000 (2nd S.S.), ch. 22, § 11. https://library.partnertax.ai/us-nm/stat/7-9F-12 Laws 2000 (2nd S.S.), ch. 22, § 12; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9F-13 Laws 2015 (1st S.S.), ch. 2, § 18. https://library.partnertax.ai/us-nm/stat/7-9G-1 Laws 2004, ch. 15, § 1; 2007, ch. 172, § 21; 2008, ch. 27, § 1; 2013, ch. 160, § 10; 2016 (2nd S.S.), ch. 3, § 6; 2019, ch. 233, § 1; 2021, ch. 65, § 29; 2025, ch. 107, § 1; 2025, ch. 130, § 93; 2026, ch. 69, § 9. https://library.partnertax.ai/us-nm/stat/7-9G-2 Laws 2007, ch. 229, § 1; 2009, ch. 279, § 3; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-9H-1 Laws 2005, ch. 104, § 11; 2011, ch. 67, § 1. https://library.partnertax.ai/us-nm/stat/7-9H-2 Laws 2005, ch. 104, § 12. https://library.partnertax.ai/us-nm/stat/7-9H-3 Laws 2005, ch. 104, § 13; 2011, ch. 67, § 2. https://library.partnertax.ai/us-nm/stat/7-9H-4 Laws 2005, ch. 104, § 14. https://library.partnertax.ai/us-nm/stat/7-9H-5 Laws 2005, ch. 104, § 15. https://library.partnertax.ai/us-nm/stat/7-9H-6 Laws 2005, ch. 104, § 16. https://library.partnertax.ai/us-nm/stat/7-9I-1 Laws 2005, ch. 104, § 17; 2010, ch. 17, § 1. https://library.partnertax.ai/us-nm/stat/7-9I-2 Laws 2005, ch. 104, § 18; 2010, ch. 17, § 2; 2015, ch. 17, § 1. https://library.partnertax.ai/us-nm/stat/7-9I-3 Laws 2005, ch. 104, § 19; 2010, ch. 17, § 3. https://library.partnertax.ai/us-nm/stat/7-9I-4 Laws 2005, ch. 104, § 20. https://library.partnertax.ai/us-nm/stat/7-9I-5 Laws 2005, ch. 104, § 21. https://library.partnertax.ai/us-nm/stat/7-9I-6 Laws 2005, ch. 104, § 22. https://library.partnertax.ai/us-nm/stat/7-9J-1 Laws 2007, ch. 204, § 11; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-13-3.4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-3.5 Laws 1997, ch. 192, § 3; 2025, ch. 130, § 94. https://library.partnertax.ai/us-nm/stat/7-13-4 1978 Comp., § 7-13-4, enacted by Laws 1991, ch. 9, § 32; 1997, ch. 192, § 2; 1998, ch. 44, § 1; 1999, ch. 190, § 3; 2007, ch. 110, § 1. https://library.partnertax.ai/us-nm/stat/7-13-4.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-4.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-4.3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-4.4 1978 Comp., § 7-13-4.4, enacted by Laws 2000, ch. 50, § 1. https://library.partnertax.ai/us-nm/stat/7-13-5 1953 Comp., § 72-27-5, enacted by Laws 1971, ch. 207, § 5; 1983, ch. 204, § 5; 1993, ch. 32, § 6; 2005, ch. 109, § 6. https://library.partnertax.ai/us-nm/stat/7-13-6 1953 Comp., § 72-27-6, enacted by Laws 1971, ch. 207, § 6; 1977, ch. 154, § 1; 1983, ch. 204, § 6; 1993, ch. 32, § 7; 2005, ch. 109, § 7. https://library.partnertax.ai/us-nm/stat/7-13-6.1 Laws 2005, ch. 109, § 4. https://library.partnertax.ai/us-nm/stat/7-13-6.2 Laws 2005, ch. 109, § 5. https://library.partnertax.ai/us-nm/stat/7-13-7 1953 Comp., § 72-27-7, enacted by Laws 1971, ch. 207, § 7; 1983, ch. 204, § 7. https://library.partnertax.ai/us-nm/stat/7-13-8 1953 Comp., § 72-27-8, enacted by Laws 1971, ch. 207, § 8; 1974, ch. 14, § 1. https://library.partnertax.ai/us-nm/stat/7-13-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-10 1953 Comp., § 72-27-9.1, enacted by Laws 1977, ch. 342, § 5; 1983, ch. 204, § 8; 1978 Comp., §7-13-10, repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-13-11 1953 Comp., § 72-27-10, enacted by Laws 1971, ch. 207, § 10; 1983, ch. 204, § 9; 1993, ch. 32, § 8; 2015 (1st S.S.), ch. 2, § 19. https://library.partnertax.ai/us-nm/stat/7-13-12 1953 Comp., § 72-27-11, enacted by Laws 1971, ch. 207, § 11; 1983, ch. 204, § 10; 1993, ch. 32, § 9. https://library.partnertax.ai/us-nm/stat/7-13-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-15 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-13-17 Laws 1998, ch. 44, § 2. https://library.partnertax.ai/us-nm/stat/7-13-18 Laws 1998, ch. 44, § 3. https://library.partnertax.ai/us-nm/stat/7-13A-1 1978 Comp., § 7-13A-1, enacted by Laws 1990, ch. 124, § 14. https://library.partnertax.ai/us-nm/stat/7-13A-2 1978 Comp., § 7-13A-2, enacted by Laws 1990, ch. 124, § 15; 1995, ch. 16, § 13; 1997, ch. 192, § 4. https://library.partnertax.ai/us-nm/stat/7-13A-3 1978 Comp., § 7-13A-3, enacted by Laws 1990, ch. 124, § 16; 1996, ch. 82, § 2; 2025, ch. 130, § 95. https://library.partnertax.ai/us-nm/stat/7-13A-4 1978 Comp., § 7-13A-4, enacted by Laws 1991, ch. 9, § 34. https://library.partnertax.ai/us-nm/stat/7-13A-5 1978 Comp., § 7-13A-5, enacted by Laws 1990, ch. 124, § 18; 2014, ch. 18, § 1; 2025, ch. 130, § 96. https://library.partnertax.ai/us-nm/stat/7-13A-6 1978 Comp., § 7-13A-6, enacted by Laws 1990, ch. 124, § 19. https://library.partnertax.ai/us-nm/stat/7-13A-7 Laws 2015 (1st S.S.), ch. 2, § 20. https://library.partnertax.ai/us-nm/stat/7-14-1 1978 Comp., § 7-14-1, enacted by Laws 1988, ch. 73, § 11. https://library.partnertax.ai/us-nm/stat/7-14-2 1978 Comp., § 7-14-2, enacted by Laws 1988, ch. 73, § 12. https://library.partnertax.ai/us-nm/stat/7-14-3 1978 Comp., § 7-14-3, enacted by Laws 1988, ch. 73, § 13; 1991, ch. 197, § 3. https://library.partnertax.ai/us-nm/stat/7-14-4 1978 Comp., § 7-14-4, enacted by Laws 1988, ch. 73, § 14; 2019, ch. 270, § 44. https://library.partnertax.ai/us-nm/stat/7-14-5 1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15. https://library.partnertax.ai/us-nm/stat/7-14-6 1978 Comp., § 7-14-6, enacted by Laws 1988, ch. 73, § 16; 1990, ch. 24, § 1; 1994, ch. 139, § 1; 2004, ch. 66, § 3; 2007, ch. 319, § 1; 2023, ch. 85, § 18. https://library.partnertax.ai/us-nm/stat/7-14-7 1978 Comp., § 7-14-7, enacted by Laws 1988, ch. 73, § 17; 2022, ch. 48, § 1. https://library.partnertax.ai/us-nm/stat/7-14-7.1 1978 Comp., § 7-14-7.1, enacted by Laws 1991, ch. 197, § 4; 1993, ch. 347, § 1; 1994, ch. 104, § 1. https://library.partnertax.ai/us-nm/stat/7-14-8 1978 Comp., § 7-14-8, enacted by Laws 1988, ch. 73, § 18. https://library.partnertax.ai/us-nm/stat/7-14-9 1978 Comp., § 7-14-9, enacted by Laws 1988, ch. 73, § 19; 1993, ch. 347, § 2. https://library.partnertax.ai/us-nm/stat/7-14-9.1 Laws 1993, ch. 347, § 4. https://library.partnertax.ai/us-nm/stat/7-14-9.2 Laws 1993, ch. 347, § 5; 1994, ch. 104, § 2. https://library.partnertax.ai/us-nm/stat/7-14-10 1978 Comp., § 7-14-10, enacted by Laws 1988, ch. 73, § 20; 1991, ch. 9, § 35; 1993, ch. 347, § 3; 1994, ch. 5, § 25; 2018, ch. 3, § 1; 2019, ch. 270, § 45; 2021, ch. 22, § 1. https://library.partnertax.ai/us-nm/stat/7-14-11 1978 Comp., § 7-14-11, enacted by Laws 1988, ch. 73, § 21. https://library.partnertax.ai/us-nm/stat/7-14A-1 Laws 1991, ch. 197, § 5; 1993, ch. 30, § 20. https://library.partnertax.ai/us-nm/stat/7-14A-2 Laws 1991, ch. 197, § 6; 1995, ch. 70, § 17. https://library.partnertax.ai/us-nm/stat/7-14A-3 Laws 1991, ch. 197, § 7. https://library.partnertax.ai/us-nm/stat/7-14A-3.1 Laws 1993, ch. 359, § 1; 2007, ch. 172, § 22. https://library.partnertax.ai/us-nm/stat/7-14A-4 Laws 1991, ch. 197, § 8; 1993, ch. 359, § 2. https://library.partnertax.ai/us-nm/stat/7-14A-5 Laws 1991, ch. 197, § 9. https://library.partnertax.ai/us-nm/stat/7-14A-6 Laws 1991, ch. 197, § 10; 1993, ch. 359, § 3. https://library.partnertax.ai/us-nm/stat/7-14A-7 Laws 1991, ch. 197, § 11. https://library.partnertax.ai/us-nm/stat/7-14A-8 Laws 1991, ch. 197, § 12. https://library.partnertax.ai/us-nm/stat/7-14A-9 Laws 1991, ch. 197, § 13; repealed by Laws 2023, ch. 85, § 28. https://library.partnertax.ai/us-nm/stat/7-14A-10 Laws 1991, ch. 197, § 14; 1999 (1st S.S.), ch. 9, § 1. https://library.partnertax.ai/us-nm/stat/7-14A-11 Laws 1991, ch. 197, § 15; 1993, ch. 359, § 4. https://library.partnertax.ai/us-nm/stat/7-15-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-15-1.1 1978 Comp., § 7-15-1.1, enacted by Laws 1988, ch. 73, § 22. https://library.partnertax.ai/us-nm/stat/7-15-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-15-2.1 1978 Comp., § 7-15-2.1, enacted by Laws 1988, ch. 73, § 23; 1998 (1st S.S.), ch. 10, § 1; 2021, ch. 59, § 1. https://library.partnertax.ai/us-nm/stat/7-15-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-15-3.1 1941 Comp., § 68-1531, enacted by Laws 1943, ch. 125, § 12; 1953 Comp., § 64-30-12; Laws 1972, ch. 7, § 30; 1980, ch. 59, § 1; 1987, ch. 347, § 13; 1978 Comp., § 7-15-1, recompiled as 1978 Comp., § 7-15-3.1 by Laws 1988, ch. 73, § 24; 1993, ch. 30, § 21; 1994, ch. 49, § 1; 2005, ch. 258, § 1; 2023, ch. 85, § 19. https://library.partnertax.ai/us-nm/stat/7-15-3.2 Laws 2006, ch. 44, § 1. https://library.partnertax.ai/us-nm/stat/7-15-4 1978 Comp., § 7-15-4, enacted by Laws 1988, ch. 73, § 25. https://library.partnertax.ai/us-nm/stat/7-9J-2 Laws 2007, ch. 204, § 12; 2011, ch. 108, § 1; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9J-3 Laws 2007, ch. 204, § 13; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9J-4 Laws 2007, ch. 204, § 14; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9J-5 Laws 2007, ch. 204, § 15; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9J-6 Laws 2007, ch. 204, § 16; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9J-7 Laws 2007, ch. 204, § 17; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-9J-8 Laws 2007, ch. 204, § 18; repealed by Laws 2025, ch. 130, § 155. https://library.partnertax.ai/us-nm/stat/7-10-1 1953 Comp., § 72-16A-30, enacted by Laws 1970, ch. 26, § 1; 1995, ch. 70, § 7. https://library.partnertax.ai/us-nm/stat/7-10-2 1953 Comp., § 72-16A-31, enacted by Laws 1970, ch. 26, § 2; 1995, ch. 70, § 8. https://library.partnertax.ai/us-nm/stat/7-10-3 1953 Comp., § 72-16A-32, enacted by Laws 1970, ch. 26, § 3; 1977, ch. 249, § 51; 1986, ch. 20, § 70; 1995, ch. 70, § 9. https://library.partnertax.ai/us-nm/stat/7-10-4 1953 Comp., § 72-16A-33, enacted by Laws 1970, ch. 26, § 4; 1995, ch. 70, § 10. https://library.partnertax.ai/us-nm/stat/7-10-5 1953 Comp., § 72-16A-34, enacted by Laws 1970, ch. 26, § 5; 1995, ch. 70, § 11. https://library.partnertax.ai/us-nm/stat/7-11-1 1978 Comp., § 7-11-1, enacted by Laws 1982, ch. 18, § 17. https://library.partnertax.ai/us-nm/stat/7-11-2 1978 Comp., § 7-11-1; reenacted as 1978 Comp., § 7-11-2, enacted by Laws 1982, ch. 18, § 18; 1986, ch. 20, § 71; 1988, ch. 95, § 1. https://library.partnertax.ai/us-nm/stat/7-11-3 1978 Comp., § 7-11-3, enacted by Laws 1982, ch. 18, § 19; 1987, ch. 108, § 1; 1997, ch. 92, § 1. https://library.partnertax.ai/us-nm/stat/7-11-4 1978 Comp., § 7-11-4, enacted by Laws 1982, ch. 18, § 20. https://library.partnertax.ai/us-nm/stat/7-11-5 Laws 1982, ch. 18, § 21; 1988, ch. 95, § 2. https://library.partnertax.ai/us-nm/stat/7-11-6 1978 Comp., § 7-11-6, enacted by Laws 1982, ch. 18, § 22; 1988, ch. 95, § 3. 7-11-7 to 7-11-12. Repealed. https://library.partnertax.ai/us-nm/stat/7-12-1 1953 Comp., § 72-14-1, enacted by Laws 1971, ch. 77, § 1; 1985, ch. 25, § 1. https://library.partnertax.ai/us-nm/stat/7-12-2 Laws 1943, ch. 95, § 1; 1941 Comp. Supp., § 76-1601; Laws 1947, ch. 84, § 1; 1949, ch. 180, § 1; 1953 Comp., § 72-14-1; Laws 1957, ch. 28, § 1; 1970, ch. 70, § 1; reenacted as 1953 Comp., § 72-14-2 by Laws 1971, ch. 77, § 2; 1977, ch. 249, § 43; 1984, ch. 51, § 1; 1986, ch. 20, § 72; 1995, ch. 70, § 12; 2006, ch. 91, § 1; 2007, ch. 182, § 1; 2009, ch. 197, § 11; 2010 (2nd S.S.), ch. 5, § 2. https://library.partnertax.ai/us-nm/stat/7-12-3 Laws 1943, ch. 95, § 2; 1941 Comp. Supp., § 76-1602; Laws 1947, ch. 111, § 1; 1949, ch. 180, § 2; 1953 Comp., § 72-14-2; Laws 1955, ch. 263, § 1; 1961, ch. 244, § 1; 1962 (S.S.), ch. 5, § 1; 1968, ch. 50, § 2; reenacted as 1953 Comp., § 72-14-3 by Laws 1971, ch. 77, § 3; 1984, ch. 52, § 1; 1985, ch. 25, §§ 1, 2, 5; 1986, ch. 13, § 2; 1993, ch. 30, § 19; 1993, ch. 358, § 2; 1995, ch. 70, § 13; 2003, ch. 341, § 2; 2007, ch. 182, § 2; 2010 (2nd S.S.), ch. 5, § 3; 2019, ch. 270, § 39. https://library.partnertax.ai/us-nm/stat/7-12-3.1 1978 Comp., § 7-12-3.1, enacted by Laws 1986, ch. 13, § 3; 1995, ch. 70, § 14; 2006, ch. 91, § 2; 2010 (2nd S.S.), ch. 5, § 4; 2019, ch. 270, § 40. https://library.partnertax.ai/us-nm/stat/7-12-3.2 1978 Comp., § 7-12-3.2, enacted by Laws 1986, ch. 13, § 4; 2006, ch. 91, § 3; 2010 (2nd S.S.), ch. 5, § 5. https://library.partnertax.ai/us-nm/stat/7-12-4 Laws 1943, ch. 95, § 13; 1941 Comp. Supp., § 76-1613; reenacted as 1953 Comp., § 72-14-4 by Laws 1971, ch. 77, § 4; 1992, ch. 37, § 1; 2010 (2nd S.S.), ch. 5, § 6. https://library.partnertax.ai/us-nm/stat/7-12-4.1 Laws 2010 (2nd S.S.), ch. 5, § 7. https://library.partnertax.ai/us-nm/stat/7-12-5 Laws 1943, ch. 95, § 3; 1941 Comp. Supp., § 76-1603; Laws 1949, ch. 180, § 3; 1953 Comp., § 72-14-3; reenacted as 1953 Comp., § 72-14-5 by Laws 1971, ch. 77, § 5; 1984, ch. 51, § 2; 1988, ch. 95, § 4; 2001, ch. 175, § 1; 2006, ch. 91, § 4; 2007, ch. 182, § 3; 2009, ch. 197, § 12; 2010 (2nd S.S.), ch. 5, § 8. https://library.partnertax.ai/us-nm/stat/7-12-6 Laws 1943, ch. 95, § 6; 1947, ch. 84, § 4; 1949, ch. 180, § 6; 1941 Comp. Supp., § 76-1606; 1953 Comp., § 72-14-6; Laws 1955, ch. 263, § 2; 1957, ch. 166, § 1; 1962 (S.S.), ch. 14, § 1; 1970, ch. 70, § 4; reenacted by Laws 1971, ch. 77, § 6; 1984, chs. 51, 63; 1995, ch. 70, § 15; 2006, ch. 91, § 5; 2009, ch. 197, § 13. https://library.partnertax.ai/us-nm/stat/7-12-7 Laws 1943, ch. 95, § 5; 1941 Comp. Supp., § 76-1605; Laws 1947, ch. 84, § 3; 1949, ch. 180, § 5; 1953 Comp., § 72-14-5; Laws 1963, ch. 106, § 1; 1968, ch. 50, § 3; 1970, ch. 70, § 3; reenacted as 1953 Comp., § 72-14-7 by Laws 1971, ch. 77, § 7; 1988, ch. 95, § 5; 2006, ch. 89, § 3; 2006, ch. 91, § 6; 2010 (2nd S.S.), ch. 5, § 9; 2019, ch. 270, § 41. https://library.partnertax.ai/us-nm/stat/7-12-8 Laws 1943, ch. 95, § 12; 1941 Comp. Supp., § 76-1612; 1953 Comp., § 72-14- 12; Laws 1970, ch. 70, § 6; reenacted as 1953 Comp., § 72-14-8 by Laws 1971, ch. 77, § 8; 1988, ch. 95, § 6. https://library.partnertax.ai/us-nm/stat/7-12-9 Laws 1943, ch. 95, § 4; 1941 Comp. Supp., § 76-1604; Laws 1947, ch. 84, § 4; 1949, ch. 180, § 4; 1953 Comp., § 72-14-4; Laws 1970, ch. 70, § 2; reenacted as 1953 Comp., § 72-14-9 by Laws 1971, ch. 77, § 9; 1988, ch. 95, § 7; 2006, ch. 91, § 18. https://library.partnertax.ai/us-nm/stat/7-12-9.1 Laws 2006, ch. 91, § 7; 2009, ch. 197, § 15; 2023, ch. 85, § 17. https://library.partnertax.ai/us-nm/stat/7-12-9.2 Laws 2006, ch. 91, § 8; 2009, ch. 197, § 15; 2010 (2nd S.S.), ch. 5, § 10. https://library.partnertax.ai/us-nm/stat/7-12-9.3 Laws 2006, ch. 91, § 9. https://library.partnertax.ai/us-nm/stat/7-12-9.4 Laws 2006, ch. 91, § 10. https://library.partnertax.ai/us-nm/stat/7-12-10 Laws 1943, ch. 95, § 7; 1941 Comp. Supp., § 76-1607; 1953 Comp., § 72-14- 7; reenacted as 1953 Comp., § 72-14-10 by Laws 1971, ch. 77, § 10; 1988, ch. 95, § 8; 2006, ch. 91, § 18. https://library.partnertax.ai/us-nm/stat/7-12-10.1 Laws 2006, ch. 91, § 11; 2009, ch. 197, § 16. https://library.partnertax.ai/us-nm/stat/7-12-11 1953 Comp., § 72-14-11, enacted by Laws 1971, ch. 77, § 11; 2006, ch. 91, § 12. https://library.partnertax.ai/us-nm/stat/7-12-12 1953 Comp., § 72-14-12, enacted by Laws 1971, ch. 77, § 12; 1988, ch. 95, § 9; 2006, ch. 91, § 13. https://library.partnertax.ai/us-nm/stat/7-12-13 Laws 1943, ch. 95, § 8; 1941 Comp. Supp., § 76-1608; Laws 1949, ch. 180, § 7; 1953 Comp., § 72-14-8; Laws 1970, ch. 70, § 5; reenacted as 1953 Comp., § 72-14- 13 by Laws 1971, ch. 77, § 13; 1988, ch. 95, § 10; 2006, ch. 91, § 18. https://library.partnertax.ai/us-nm/stat/7-12-13.1 Laws 2006, ch. 91, § 16. https://library.partnertax.ai/us-nm/stat/7-12-13.2 Laws 2006, ch. 91, § 17; 2009, ch. 197, § 17. https://library.partnertax.ai/us-nm/stat/7-12-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-12-15 1953 Comp., § 72-14-14.1, enacted by Laws 1968, ch. 50, § 5; 1969, ch. 23, § 2; 1973, ch. 138, § 28. https://library.partnertax.ai/us-nm/stat/7-12-16 1953 Comp., § 72-14-14.2, enacted by Laws 1968, ch. 50, § 6. https://library.partnertax.ai/us-nm/stat/7-12-17 Laws 1971, ch. 77, § 14; 1988, ch. 95, § 11; 2009, ch. 197, § 18; 2010 (2nd S.S.), ch. 5, § 11. https://library.partnertax.ai/us-nm/stat/7-12-18 Laws 2006, ch. 91, § 14; 2009, ch. 197, § 19; 2010 (2nd S.S.), ch. 5, § 12. https://library.partnertax.ai/us-nm/stat/7-12-19 Laws 2006, ch. 91, § 15; 2010 (2nd S.S.), ch. 5, § 13. https://library.partnertax.ai/us-nm/stat/7-12A-1 1978 Comp., § 7-12A-1, enacted by Laws 1986, ch. 112, § 2. https://library.partnertax.ai/us-nm/stat/7-12A-2 1978 Comp., § 7-12A-2, enacted by Laws 1986, ch. 112, § 3; 1988, ch. 95, § 12; 2009, ch. 197, § 20; 2019, ch. 270, § 42; 2026, ch. 31, § 12. https://library.partnertax.ai/us-nm/stat/7-12A-3 1978 Comp., § 7-12A-3, enacted by Laws 1986, ch. 112, § 4; 1988, ch. 95, § 13; 2009, ch. 197, § 21; 2019, ch. 270, § 43; 2026, ch. 31, § 13. https://library.partnertax.ai/us-nm/stat/7-12A-4 1978 Comp., § 7-12A-4, enacted by Laws 1986, ch. 112, § 5; 2009, ch. 197, § 22. https://library.partnertax.ai/us-nm/stat/7-12A-5 1978 Comp., § 7-12A-5, enacted by Laws 1986, ch. 112, § 6. https://library.partnertax.ai/us-nm/stat/7-12A-6 1978 Comp., § 7-12A-6, enacted by Laws 1986, ch. 112, § 7; 1988, ch. 95, § 14. https://library.partnertax.ai/us-nm/stat/7-12A-7 1978 Comp., § 7-12A-7, enacted by Laws 1986, ch. 112, § 8. https://library.partnertax.ai/us-nm/stat/7-12A-8 1978 Comp., § 7-12A-8, enacted by Laws 1986, ch. 112, § 9; 1988, ch. 95, § 15. https://library.partnertax.ai/us-nm/stat/7-12A-9 1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10. https://library.partnertax.ai/us-nm/stat/7-12A-10 1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11. https://library.partnertax.ai/us-nm/stat/7-13-1 1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1. https://library.partnertax.ai/us-nm/stat/7-13-2 1953 Comp., § 72-27-2, enacted by Laws 1971, ch. 207, § 2; 1977, ch. 249, § 59; 1979, ch. 166, § 5; 1983, ch. 204, § 2; 1986, ch. 20, § 73; 1987, ch. 46, § 1; 1993, ch. 32, § 1; 1997, ch. 192, § 1; 1999, ch. 190, § 1. https://library.partnertax.ai/us-nm/stat/7-13-2.1 1978 Comp., § 7-13-2.1, enacted by Laws 1999, ch. 190, § 2. https://library.partnertax.ai/us-nm/stat/7-13-3 1953 Comp., § 72-27-3, enacted by Laws 1971, ch. 207, § 3; 1978, ch. 182, § 23; 1979, ch. 166, § 6; 1985, ch. 35, § 1; 1987, ch. 347, § 12; 1989, ch. 356, § 9; 1993, ch. 32, § 2; 1993, ch. 357, § 9; 1994, ch. 5, § 22; 1995, ch. 6, § 10. https://library.partnertax.ai/us-nm/stat/7-13-3.1 1978 Comp., § 7-13-3.1, enacted by Laws 1979, ch. 166, § 7; 1993, ch. 32, § 3. https://library.partnertax.ai/us-nm/stat/7-13-3.2 1978 Comp., § 7-13-3.2, enacted by Laws 1979, ch. 166, § 8; 1985, ch. 35, § 2; 1993, ch. 32, § 4; 1994, ch. 5, § 24; 1995, ch. 70, § 16. https://library.partnertax.ai/us-nm/stat/7-13-3.3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19D-3 1978 Comp., § 7-19D-3, enacted by Laws 1993, ch. 346, § 3; 2025, ch. 130, § 106. https://library.partnertax.ai/us-nm/stat/7-19D-4 1978 Comp., § 7-19D-4, enacted by Laws 1993, ch. 346, § 4. https://library.partnertax.ai/us-nm/stat/7-19D-5 1978 Comp., § 7-19D-5, enacted by Laws 1993, ch. 346, § 5; 1994, ch. 101, § 3; 2019, ch. 270, § 48; 2025, ch. 130, § 107. https://library.partnertax.ai/us-nm/stat/7-19D-6 1978 Comp., § 7-19D-6, enacted by Laws 1993, ch. 346, § 6. https://library.partnertax.ai/us-nm/stat/7-19D-7 1978 Comp., § 7-19D-7, enacted by Laws 1993, ch. 346, § 7; 1997, ch. 125, § 7; 2019, ch. 270, § 49. https://library.partnertax.ai/us-nm/stat/7-19D-8 1978 Comp., § 7-19D-8, enacted by Laws 1993, ch. 346, § 8. https://library.partnertax.ai/us-nm/stat/7-19D-9 Laws 1978, ch. 151, § 1; 1979, ch. 155, § 1; 1981, ch. 37, § 11; 1982, ch. 3, § 2; 1983, ch. 213, § 18; 1985, ch. 208, § 121; 1986, ch. 20, § 76; 1987, ch. 323, § 26; 1988, ch. 120, § 1; 1978, Comp., § 7-19-4, amended and recompiled as 1978 Comp., § 7-19D-9 by Laws 1993, ch. 346, § 9; 2007, ch. 331, § 5; 2018, ch. 79, § 76; 2019, ch. 274, § 13; 2020, ch. 80, § 11. https://library.partnertax.ai/us-nm/stat/7-19D-9.1 1978 Comp., § 7-19D-9.1, enacted by Laws 2019, ch. 270, § 50. https://library.partnertax.ai/us-nm/stat/7-19D-10 Laws 1990, ch. 99, § 51; 1978 Comp., § 7-19B-3, amended and recompiled as 1978 Comp., § 7-19D-10 by Laws 1993, ch. 346, § 10; 2009, ch. 284, § 1; 2019, ch. 17, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-19D-11 Laws 1991, ch. 9, § 3; 1992, ch. 98, § 2; 1978 Comp., § 7-19C-3, amended and recompiled as 1978 Comp., § 7-19D-11 by Laws 1993, ch. 346, § 11; 1998, ch. 90, § 6; 2003, ch. 349, § 18; 2018, ch. 79, § 77; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-19D-12 Laws 2001, ch. 172, § 1; 2005, ch. 129, § 1; 2010, ch. 44, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-19D-13 Laws 2004, ch. 17, § 1; repealed by Laws 2007, ch. 199, § 2. https://library.partnertax.ai/us-nm/stat/7-19D-14 Laws 2005, ch. 212, § 2. https://library.partnertax.ai/us-nm/stat/7-19D-15 Laws 2006, ch. 15, § 14; 2018, ch. 79, § 78. https://library.partnertax.ai/us-nm/stat/7-19D-16 Laws 2007, ch. 148, § 1. https://library.partnertax.ai/us-nm/stat/7-19D-17 Laws 2012, ch. 58, § 1; 2018, ch. 79, § 79; 2025, ch. 130, § 108. https://library.partnertax.ai/us-nm/stat/7-19D-18 Laws 2013, ch. 160, § 11; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-19D-19 Laws 2025, ch. 24, § 3. https://library.partnertax.ai/us-nm/stat/7-20-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-3.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-20 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-21 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-22 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-23 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-24 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-25 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20-26 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20A-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20B-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20C-1 Laws 1991, ch. 176, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-2 Laws 1991, ch. 176, § 2; 1993, ch. 306, § 1; 1996, ch. 18, § 1; 1996 (1st S.S.), ch. 6, § 1; 1997, ch. 54, § 1; 1997, ch. 129, § 1; 2000, ch. 33, § 6; 2002, ch. 17, § 1; 2003, ch. 50, § 1; 2007, ch. 80, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-3 Laws 1991, ch. 176, § 3; 1993, ch. 306, § 2; 1994, ch. 14, § 2; 1994, ch. 101, § 4; 1995, ch. 70, § 22; 1996 (1st S.S.), ch. 6, § 2; 1997, ch. 54, § 2; 2002, ch. 17, § 2; 2003, ch. 50, § 2; 2007, ch. 80, § 2; 2009, ch. 16, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-4 Laws 1991, ch. 176, § 4; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-5 Laws 1991, ch. 176, § 5; 1994, ch. 101, § 5; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-6 Laws 1991, ch. 176, § 6; 1997, ch. 125, § 8; 2003, ch. 205, § 2; 2005, ch. 338, § 2; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-7 Laws 1991, ch. 176, § 7; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-8 Laws 1991, ch. 176, § 8; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-9 Laws 1991, ch. 176, § 9; 1993, ch. 306, § 3; 1996, ch. 18, § 2; 1996 (1st S.S.), ch. 6, § 3; 1997, ch. 54, § 3; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-9.1 1978 Comp., § 7-20C-9.1, enacted by Laws 1993, ch. 306, § 4; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-10 Laws 1991, ch. 176, § 10; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-11 Laws 1991, ch. 176, § 11; 1994, ch. 4, § 1; 1996 (1st S.S.), ch. 6, § 4; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-17-5.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-17-6 1978 Comp., § 7-17-6, enacted by Laws 1984, ch. 85, § 4; 1995, ch. 70, § 19; 2008, ch. 82, § 3. https://library.partnertax.ai/us-nm/stat/7-17-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-17-8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-17-9 1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953 Comp., § 72-32-9, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 5; 1985, ch. 57, § 1. https://library.partnertax.ai/us-nm/stat/7-17-10 1953 Comp., § 46-7-22, enacted by Laws 1966, ch. 49, § 8; 1971, ch. 22, § 3; recompiled as 1953 Comp., § 72-32-10, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 6. https://library.partnertax.ai/us-nm/stat/7-17-11 Laws 1968, ch. 22, § 1; 1953 Comp., § 46-7-23; reenacted by Laws 1969, ch. 80, § 1; 1971, ch. 22, § 4; recompiled as 1953 Comp., § 72-32-11 and amended by Laws 1973, ch. 166, § 1; 1977, ch. 249, § 62; 1984, ch. 85, § 7; 1995, ch. 70, § 20. https://library.partnertax.ai/us-nm/stat/7-17-12 1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21. https://library.partnertax.ai/us-nm/stat/7-18-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-18A-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-4.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19-10 Laws 1979, ch. 397, § 1; 1983, ch. 211, § 32. https://library.partnertax.ai/us-nm/stat/7-19-11 Laws 1979, ch. 397, § 2; 1980, ch. 106, § 1; 1986, ch. 20, § 79; 1997, ch. 219, § 1; 2025, ch. 130, § 101. https://library.partnertax.ai/us-nm/stat/7-19-12 Laws 1979, ch. 397, § 3; 1980, ch. 106, § 2; 1986, ch. 6, § 1; 1986, ch. 20, § 80; 1997, ch. 219, § 2; 2025, ch. 130, § 102. https://library.partnertax.ai/us-nm/stat/7-19-13 Laws 1979, ch. 397, § 4; 2025, ch. 130, § 103. https://library.partnertax.ai/us-nm/stat/7-19-14 Laws 1979, ch. 397, § 5; 1983, ch. 211, § 33; 1994, ch. 101, § 1; 2019, ch. 270, § 46; 2025, ch. 130, § 104. https://library.partnertax.ai/us-nm/stat/7-19-15 Laws 1979, ch. 397, § 6; 1983, ch. 211, § 34; 1997, ch. 125, § 6. https://library.partnertax.ai/us-nm/stat/7-19-16 Laws 1979, ch. 397, § 7; 2025, ch. 130, § 105. https://library.partnertax.ai/us-nm/stat/7-19-17 Laws 1979, ch. 397, § 8; 1980, ch. 106, § 3; 1986, ch. 6, § 2. https://library.partnertax.ai/us-nm/stat/7-19-17.1 Laws 1997, ch. 219, § 4. https://library.partnertax.ai/us-nm/stat/7-19-18 Laws 1979, ch. 397, § 9; 1980, ch. 106, § 4; 1986, ch. 6, § 3; 1997, ch. 219, § 3. https://library.partnertax.ai/us-nm/stat/7-19A-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19A-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19A-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19A-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19A-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19A-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19A-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19B-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19C-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-19D-1 1978 Comp., § 7-19D-1, enacted by Laws 1993, ch. 346, § 1; 2019, ch. 270, § 47. https://library.partnertax.ai/us-nm/stat/7-19D-2 1978 Comp., § 7-19D-2, enacted by Laws 1993, ch. 346, § 2. https://library.partnertax.ai/us-nm/stat/7-15-5 1978 Comp., § 7-15-5, enacted by Laws 1988, ch. 73, § 26. https://library.partnertax.ai/us-nm/stat/7-15-6 1978 Comp., § 7-15-6, enacted by Laws 1988, ch. 73, § 27. https://library.partnertax.ai/us-nm/stat/7-15A-1 1978 Comp., § 7-15A-1, enacted by Laws 1988, ch. 73, § 28. https://library.partnertax.ai/us-nm/stat/7-15A-2 1978 Comp., § 7-15A-2, enacted by Laws 1988, ch. 73, § 29; 2003 (1st S.S.), ch. 3, § 3. https://library.partnertax.ai/us-nm/stat/7-15A-3 1978 Comp., § 7-15A-3, enacted by Laws 1988, ch. 73, § 30. https://library.partnertax.ai/us-nm/stat/7-15A-4 1978 Comp., § 7-15A-4, enacted by Laws 1988, ch. 73, § 31. https://library.partnertax.ai/us-nm/stat/7-15A-5 1978 Comp., § 7-15A-5, enacted by Laws 1988, ch. 73, § 32; 2006, ch. 44, § 2. https://library.partnertax.ai/us-nm/stat/7-15A-6 1978 Comp., § 7-15A-6, enacted by Laws 1988, ch. 73, § 33; 2003 (1st S.S.), ch. 3, § 4; 2004, ch. 59, § 1; 2026, ch. 4, § 1. https://library.partnertax.ai/us-nm/stat/7-15A-7 1978 Comp., § 7-15A-7, enacted by Laws 1988, ch. 73, § 34; 2003 (1st S.S.), ch. 3, § 5; 2004, ch. 59, § 2. https://library.partnertax.ai/us-nm/stat/7-15A-8 1978 Comp., § 7-15A-8, enacted by Laws 1988, ch. 73, § 35. https://library.partnertax.ai/us-nm/stat/7-15A-9 1953 Comp., § 64-6-30, enacted by Laws 1978, ch. 35, § 365; 1987 Comp., § 66-6-30, recompiled as 1978 Comp., § 7-15A-9 by Laws 1988, ch. 73, § 36; 1989, ch. 148, § 1; 1999, ch. 200, § 1. https://library.partnertax.ai/us-nm/stat/7-15A-10 Laws 1988, ch. 24, § 9; 1993, ch. 272, § 2; 2003 (1st S.S.), ch. 3, § 30. https://library.partnertax.ai/us-nm/stat/7-15A-11 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-15A-12 Laws 2003 (1st S.S.), ch. 3, § 6; 2021, ch. 59, § 2; 2023, ch. 85, § 20. https://library.partnertax.ai/us-nm/stat/7-15A-13 Laws 2003 (1st S.S.), ch. 3, § 7. https://library.partnertax.ai/us-nm/stat/7-15A-14 Laws 2003 (1st S.S.), ch. 3, § 8; 2006, ch. 33, § 1; 2017, ch. 60, § 1; 2021, ch. 59, § 3. https://library.partnertax.ai/us-nm/stat/7-15A-15 Laws 2007, ch. 110, § 2. https://library.partnertax.ai/us-nm/stat/7-15A-16 Laws 2009, ch. 196, § 1. https://library.partnertax.ai/us-nm/stat/7-16A-1 Laws 1992, ch. 51, § 1; 1993, ch. 272, § 3. https://library.partnertax.ai/us-nm/stat/7-16A-2 1978 Comp., § 7-16A-2, enacted by Laws 1992, ch. 51, § 2; 1993, ch. 272, § 4; 1995, ch. 16, § 14; 1997, ch. 192, § 5; 2005, ch. 109, § 8; 2013, ch. 109, § 1. https://library.partnertax.ai/us-nm/stat/7-16A-2.1 1978 Comp., § 7-16A-2.1, enacted by Laws 1997, ch. 192, § 6; 2018, ch. 77, § 2. https://library.partnertax.ai/us-nm/stat/7-16A-3 Laws 1992, ch. 51, § 3; 1993, ch. 357, § 10; 2003 (1st S.S.), ch. 3, § 9. https://library.partnertax.ai/us-nm/stat/7-16A-4 Laws 1992, ch. 51, § 4. https://library.partnertax.ai/us-nm/stat/7-16A-5 Laws 1992, ch. 51, § 5; 2005, ch. 109, § 9. https://library.partnertax.ai/us-nm/stat/7-16A-5.1 Laws 1997, ch. 192, § 14. https://library.partnertax.ai/us-nm/stat/7-16A-6 Laws 1992, ch. 51, § 6. https://library.partnertax.ai/us-nm/stat/7-16A-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-16A-8 Laws 1992, ch. 51, § 8; 1993, ch. 272, § 5; 1997, ch. 192, § 7; 2006, ch. 74, § 3. https://library.partnertax.ai/us-nm/stat/7-16A-9 Laws 1992, ch. 51, § 9; 1997, ch. 192, § 8; 2005, ch. 109, § 10. https://library.partnertax.ai/us-nm/stat/7-16A-9.1 Laws 2005, ch. 109, § 12. https://library.partnertax.ai/us-nm/stat/7-16A-9.2 Laws 2005, ch. 109, § 13. https://library.partnertax.ai/us-nm/stat/7-16A-9.3 Laws 2005, ch. 109, § 14. https://library.partnertax.ai/us-nm/stat/7-16A-9.4 Laws 2013, ch. 109, § 3; 2025, ch. 130, § 97. https://library.partnertax.ai/us-nm/stat/7-16A-10 Laws 1992, ch. 51, § 10; 1993, ch. 272, § 6; 1997, ch. 192, § 9; 1998, ch. 44, § 4; 2001, ch. 43, § 1; 2005, ch. 232, § 1; 2006, ch. 74, § 1; 2007, ch. 110, § 3; 2009, ch. 99, § 2; 2009, ch. 99, § 3; 2013, ch. 109, § 2. https://library.partnertax.ai/us-nm/stat/7-16A-11 Laws 1992, ch. 51, § 11; 2005, ch. 109, § 11; 2018, ch. 77, § 3. https://library.partnertax.ai/us-nm/stat/7-16A-12 Laws 1992, ch. 51, § 12; 1997, ch. 192, § 10. https://library.partnertax.ai/us-nm/stat/7-16A-13 Laws 1992, ch. 51, § 13; 2015 (1st S.S.), ch. 2, § 21. https://library.partnertax.ai/us-nm/stat/7-16A-13.1 1978 Comp., § 7-16A-13.1, enacted by Laws 2001, ch. 43, § 2; 2005, ch. 232, § 2; 2006, ch. 73, § 1; 2006, ch. 74, § 2; 2025, ch. 130, § 98. https://library.partnertax.ai/us-nm/stat/7-16A-14 Laws 1992, ch. 51, § 14; 1997, ch. 192, § 11. https://library.partnertax.ai/us-nm/stat/7-16A-15 Laws 1992, ch. 51, § 15; 1994, ch. 7, § 1; 1997, ch. 192, § 12; 2025, ch. 130, § 99. https://library.partnertax.ai/us-nm/stat/7-16A-15.1 Laws 2007, ch. 110, § 4. https://library.partnertax.ai/us-nm/stat/7-16A-16 Laws 1992, ch. 51, § 16. https://library.partnertax.ai/us-nm/stat/7-16A-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-16A-18 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-16A-19 Laws 1992, ch. 51, § 19; 1993, ch. 272, § 7; 1997, ch. 192, § 13; 2018, ch. 77, § 4; 2021, ch. 59, § 4. https://library.partnertax.ai/us-nm/stat/7-16A-19.1 Laws 2018, ch. 77, § 1; 2021, ch. 59, § 5. https://library.partnertax.ai/us-nm/stat/7-16A-20 Laws 1992, ch. 51, § 20. https://library.partnertax.ai/us-nm/stat/7-16A-20.1 Laws 2005, ch. 109, § 15. https://library.partnertax.ai/us-nm/stat/7-16A-21 Laws 1995, ch. 16, § 15. https://library.partnertax.ai/us-nm/stat/7-16B-1 Laws 1995, ch. 16, § 1; 2014, ch. 34, § 1. https://library.partnertax.ai/us-nm/stat/7-16B-2 Laws 1995, ch. 16, § 2. https://library.partnertax.ai/us-nm/stat/7-16B-3 Laws 1995, ch. 16, § 3; 1997, ch. 24, § 1; 2014, ch. 34, § 2. https://library.partnertax.ai/us-nm/stat/7-16B-4 Laws 1995, ch. 16, § 4; 2014, ch. 34, § 3; 2025, ch. 130, § 100. https://library.partnertax.ai/us-nm/stat/7-16B-5 Laws 1995, ch. 16, § 5. https://library.partnertax.ai/us-nm/stat/7-16B-6 Laws 1995, ch. 16, § 6. https://library.partnertax.ai/us-nm/stat/7-16B-7 Laws 1995, ch. 16, § 7. https://library.partnertax.ai/us-nm/stat/7-16B-8 Laws 1995, ch. 16, § 8. https://library.partnertax.ai/us-nm/stat/7-16B-9 Laws 1995, ch. 16, § 9. https://library.partnertax.ai/us-nm/stat/7-16B-10 Laws 1995, ch. 16, § 10. https://library.partnertax.ai/us-nm/stat/7-17-1 1953 Comp., § 46-7-15, enacted by Laws 1966, ch. 49, § 1; recompiled as 1953 Comp., § 72-32-1, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 1. https://library.partnertax.ai/us-nm/stat/7-17-2 1953 Comp., § 46-7-16, enacted by Laws 1966, ch. 49, § 2; recompiled as 1953 Comp., § 72-32-2, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 2; 1986, ch. 20, § 74; 1991, ch. 161, § 1; 1993, ch. 65, § 6; 1994, ch. 52, § 1; 1995, ch. 70, § 18; 1995, ch. 74, § 1; 1996, ch. 49, § 1; 1997, ch. 143, § 1; 2000 (2nd S.S.), ch. 8, § 1; 2008, ch. 82, § 1; 2013, ch. 94, § 1; 2013, ch. 95, § 1; 2019, ch. 229, § 1. https://library.partnertax.ai/us-nm/stat/7-17-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-17-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-17-5 1978 Comp., § 7-17-5, enacted by Laws 1993, ch. 65, § 8; 1994, ch. 52, § 2; 1995, ch. 74, § 2; 1996, ch. 49, § 2; 1997, ch. 143, § 2; 2000, ch. 43, § 1; 2000 (2nd S.S.), ch. 8, § 2; 2008, ch. 82, § 2; 2013, ch. 94, § 2; 2013, ch. 95, § 2; 2019, ch. 229, § 2. https://library.partnertax.ai/us-nm/stat/7-20C-12 Laws 1991, ch. 176, § 12; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-13 Laws 1991, ch. 176, § 13; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-14 Laws 1991, ch. 176, § 14; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-15 Laws 1991, ch. 176, § 15; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20C-16 Laws 1996, ch. 18, § 3; repealed by Laws 2019, ch. 274, § 16 https://library.partnertax.ai/us-nm/stat/7-20C-17 Laws 1996, ch. 18, § 4; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20D-1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20D-2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20D-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20D-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20D-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20D-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20D-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-20E-1 1978 Comp., § 7-20E-1, enacted by Laws 1993, ch. 354, § 1; 2019, ch. 270, § 51. https://library.partnertax.ai/us-nm/stat/7-20E-2 1978 Comp., § 7-20E-2, enacted by Laws 1993, ch. 354, § 2; 1994, ch. 93, § 1; 1994, ch. 97, § 1. https://library.partnertax.ai/us-nm/stat/7-20E-3 1978 Comp., § 7-20E-3, enacted by Laws 1993, ch. 354, § 3; 2004, ch. 110, § 1; 2025, ch. 130, § 109. https://library.partnertax.ai/us-nm/stat/7-20E-4 1978 Comp., § 7-20E-4, enacted by Laws 1993, ch. 354, § 4. https://library.partnertax.ai/us-nm/stat/7-20E-5 1978 Comp., § 7-20E-5, enacted by Laws 1993, ch. 354, § 5; 1994, ch. 101, § 6; repealed by Laws 2019, ch. 270, § 57. https://library.partnertax.ai/us-nm/stat/7-20E-6 1978 Comp., § 7-20E-6, enacted by Laws 1993, ch. 354, § 6. https://library.partnertax.ai/us-nm/stat/7-20E-7 1978 Comp., § 7-20E-7, enacted by Laws 1993, ch. 354, § 7; 1997, ch. 125, § 9; 2008, ch. 51, § 2; 2014, ch. 79, § 2; 2019, ch. 270, § 52. https://library.partnertax.ai/us-nm/stat/7-20E-8 1978 Comp., § 7-20E-8, enacted by Laws 1993, ch. 354, § 8. https://library.partnertax.ai/us-nm/stat/7-20E-9 Laws 1983, ch. 213, § 30; 1986, ch. 20, § 84; 1989, ch. 169, § 1; 1991, ch. 212, § 16; 1978 Comp., § 7-20-3, amended and recompiled as 1978 Comp., § 7-20E-9 by Laws 1993, ch. 354, § 9; 1996, ch. 29, § 1; 1998, ch. 90, § 8; 2004, ch. 110, § 2; 2008, ch. 51, § 3; 2014, ch. 79, § 3; 2019, ch. 274, § 14; 2020, ch. 80, § 12. https://library.partnertax.ai/us-nm/stat/7-20E-9.1 1978 Comp., § 7-20E-9.1, enacted by Laws 2019, ch. 270, § 53. https://library.partnertax.ai/us-nm/stat/7-20E-10 Laws 1983, ch. 213, § 32; 1986, ch. 20, § 85; 1978 Comp., § 7-20-5, amended and recompiled as 1978 Comp., § 7-20E-10 by Laws 1993, ch. 354, § 10; 1994, ch. 101, § 7; 2004, ch. 110, § 3; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-11 Laws 1983, ch. 213, § 35; 1986, ch. 20, § 87; 1978 Comp., § 7-20-8, amended and recompiled as 1978 Comp., § 7-20E-11 by Laws 1993, ch. 354, § 11; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-12 1978 Comp., § 7-20-3.1, enacted by Laws 1989, ch. 239, § 1; 1978 Comp., § 7-20-3.1, amended and recompiled as 1978 Comp., § 7-20E-12 by Laws 1993, ch. 354, § 12; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-12.1 Laws 1994, ch. 14, § 1; 1996, ch. 34, § 1; 1997, ch. 20, § 2; 2000, ch. 69, § 2; 2010, ch. 75, § 1. https://library.partnertax.ai/us-nm/stat/7-20E-12.2 Laws 2023, ch. 103, § 1. https://library.partnertax.ai/us-nm/stat/7-20E-13 Laws 1987, ch. 45, § 3; 1992, ch. 80, § 2; 1978 Comp., § 7-20-21, amended and recompiled as 1978 Comp., § 7-20E-13 by Laws 1993, ch. 354, § 13; 1994, ch. 101, § 8; 2000, ch. 68, § 1; 2025, ch. 130, § 110. https://library.partnertax.ai/us-nm/stat/7-20E-14 Laws 1987, ch. 45, § 8; 1978 Comp., § 7-20-26, amended and recompiled as 1978 Comp., § 7-20E-14 by Laws 1993, ch. 354, § 14; 2000, ch. 68, § 2. https://library.partnertax.ai/us-nm/stat/7-20E-15 Laws 1979, ch. 398, § 3; 1983, ch. 222, § 2; 1993, ch. 302, § 1; 1978 Comp., § 7-20A-3, amended and recompiled as 1978 Comp., § 7-20E-15 by Laws 1993, ch. 354, § 15; 1994, ch. 101, § 9; 2004, ch. 110, § 4; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-16 Laws 1979, ch. 398, § 8; 1983, ch. 222, § 3; 1978 Comp., § 7-20A-8, amended and recompiled as 1978 Comp., § 7-20E-16 by Laws 1993, ch. 354, § 16; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-17 Laws 1990, ch. 99, § 58; 1978 Comp., § 7-20B-3, amended and recompiled as 1978 Comp., § 7-20E-17 by Laws 1993, ch. 354, § 17; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-18 Laws 1991, ch. 212, § 7; 1978 Comp., § 7-20D-3, amended and recompiled as 1978 Comp., § 7-20E-18 by Laws 1993, ch. 354, § 18; 2006, ch. 9, § 1; 2009, ch. 61, § 1; 2025, ch. 130, § 111. https://library.partnertax.ai/us-nm/stat/7-20E-19 Laws 1998, ch. 90, § 7; 2003, ch. 349, § 19; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-20 1978 Comp., § 7-20E-20, enacted by Laws 2001, ch. 328, § 1; 2012, ch. 39, § 1. https://library.partnertax.ai/us-nm/stat/7-20E-21 Laws 2001, ch. 172, § 2; 2005, ch. 129, § 2; 2010, ch. 44, § 2; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-22 Laws 2002, ch. 14, § 1; 2003, ch. 70, § 1; 2004, ch. 110, § 5; 2007, ch. 230, § 1; 2017, ch. 47, § 2; 2019, ch. 210, § 2. https://library.partnertax.ai/us-nm/stat/7-20E-23 Laws 2004, ch. 17, § 2; 2007, ch. 199, § 1. https://library.partnertax.ai/us-nm/stat/7-20E-24 Laws 2005, ch. 212, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-25 Laws 2006, ch. 15, § 15. https://library.partnertax.ai/us-nm/stat/7-20E-26 Laws 2007, ch. 346, § 1; 2025, ch. 130, § 112. https://library.partnertax.ai/us-nm/stat/7-20E-27 Laws 2010, ch. 31, § 1; repealed by Laws 2019, ch 274, 16. https://library.partnertax.ai/us-nm/stat/7-20E-28 Laws 2013, ch. 160, § 12; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20E-29 Laws 2020, ch. 78, § 12. https://library.partnertax.ai/us-nm/stat/7-20F-1 Laws 1993, ch. 303, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-2 Laws 1993, ch. 303, § 2; 1998, ch. 65, § 2; 2004, ch. 110, § 6; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-3 Laws 1993, ch. 303, § 3; 1994, ch. 101, § 10; 1998, ch. 65, § 3; 2004, ch. 110, § 7; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-4 Laws 1993, ch. 303, § 4; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-5 Laws 1993, ch. 303, § 5; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-6 Laws 1993, ch. 303, § 6; 1994, ch. 101, § 11; 2019, ch. 270, § 57; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-7 Laws 1993, ch. 303, § 7; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-8 Laws 1993, ch. 303, § 8; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-9 Laws 1993, ch. 303, § 9; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-10 Laws 1993, ch. 303, § 10; 2006, ch. 66, § 1; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-11 Laws 1993, ch. 303, § 11; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-20F-12 Laws 1993, ch. 303, § 12; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-23-1 Laws 1915, ch. 83, § 1; 1927, ch. 58, § 1; C.S. 1929, § 81-116; Laws 1933, ch. 90, § 1; 1941 Comp., § 62-301; 1953 Comp., § 60-3-1. https://library.partnertax.ai/us-nm/stat/7-23-2 Laws 1927, ch. 58, § 2; C.S. 1929, § 81-117; 1941 Comp., § 62-302; 1953 Comp., § 60-3-2. https://library.partnertax.ai/us-nm/stat/7-24-1 Laws 1939, ch. 236, § 1103; 1941 Comp., § 61-402; 1953 Comp., § 46-4-2; Laws 1969, ch. 163; 1981, ch. 39, § 124; 1990, ch. 76, § 1; 1993, ch. 68, § 1. https://library.partnertax.ai/us-nm/stat/7-24-2 Laws 1939, ch. 236, § 1104; 1941 Comp., § 61-403; 1953 Comp., § 46-4-3; Laws 1981, ch. 39, § 125; 1994, ch. 46, § 1. https://library.partnertax.ai/us-nm/stat/7-24-3 Laws 1939, ch. 236, § 1105; 1941 Comp., § 61-404; 1953 Comp., § 46-4-4. https://library.partnertax.ai/us-nm/stat/7-24-4 Laws 1939, ch. 236, § 1106; 1941 Comp., § 61-405; 1953 Comp., § 46-4-5. https://library.partnertax.ai/us-nm/stat/7-24-5 Laws 1939, ch. 236, § 1108; 1941 Comp., § 61-406; 1953 Comp., § 46-4-6. https://library.partnertax.ai/us-nm/stat/7-24-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-24-7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-24-8 Laws 1989, ch. 326, § 1; 1993, ch. 30, § 23. https://library.partnertax.ai/us-nm/stat/7-24-9 Laws 1989, ch. 326, § 2. https://library.partnertax.ai/us-nm/stat/7-24-10 Laws 1989, ch. 326, § 3; 2013, ch. 218, § 1. https://library.partnertax.ai/us-nm/stat/7-24-10.1 1978 Comp., § 7-24-10.1, enacted by Laws 1992, ch. 35, § 1; 2013, ch. 218, § 2. https://library.partnertax.ai/us-nm/stat/7-24-11 Laws 1989, ch. 326, § 4. https://library.partnertax.ai/us-nm/stat/7-24-12 Laws 1989, ch. 326, § 5. https://library.partnertax.ai/us-nm/stat/7-24-13 Laws 1989, ch. 326, § 6. https://library.partnertax.ai/us-nm/stat/7-24-14 Laws 1989, ch. 326, § 7. https://library.partnertax.ai/us-nm/stat/7-24-15 Laws 1989, ch. 326, § 8. https://library.partnertax.ai/us-nm/stat/7-24-16 Laws 1989, ch. 326, § 9. https://library.partnertax.ai/us-nm/stat/7-24A-1 1978 Comp., § 7-24A-1, enacted by Laws 1978, ch. 182, § 1; 1990, ch. 88, § 2. https://library.partnertax.ai/us-nm/stat/7-24A-2 1978 Comp., § 7-24A-2, enacted by Laws 1991, ch. 156, § 2. https://library.partnertax.ai/us-nm/stat/7-24A-3 1978 Comp., § 7-24A-3, enacted by Laws 1978, ch. 182, § 3; 1985, ch. 196, § 2; 1993, ch. 190, § 1; 1999, ch. 226, § 1. https://library.partnertax.ai/us-nm/stat/7-24A-4 1978 Comp., § 7-24A-4, enacted by Laws 1978, ch. 182, § 4; 2023, ch. 100, § 7. https://library.partnertax.ai/us-nm/stat/7-24A-5 1978 Comp., § 7-24A-5, enacted by Laws 1978, ch. 182, § 5; 1985, ch. 196, § 3; 1990, ch. 88, § 4. https://library.partnertax.ai/us-nm/stat/7-24A-6 1978 Comp., § 7-24A-6, enacted by Laws 1978, ch. 182, § 6; 1985, ch. 196, § 4; 1990, ch. 88, § 5. https://library.partnertax.ai/us-nm/stat/7-24A-6.1 1978 Comp., § 7-24A-6.1, enacted by Laws 1986, ch. 74, § 1; 1990, ch. 88, § 6. https://library.partnertax.ai/us-nm/stat/7-24A-7 1978 Comp., § 7-24A-7, enacted by Laws 1978, ch. 182, § 7; 1990, ch. 88, § 7. https://library.partnertax.ai/us-nm/stat/7-24A-7.1 1978 Comp., § 7-24A-7.1, enacted by Laws 1990, ch. 88, § 8. https://library.partnertax.ai/us-nm/stat/7-24A-8 1978 Comp., § 7-24A-8, enacted by Laws 1978, ch. 182, § 8; 1983, ch. 211, § 36; 1990, ch. 88, § 9. https://library.partnertax.ai/us-nm/stat/7-24A-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-24A-10 1978 Comp., § 7-24A-10, enacted by Laws 1978, ch. 182, § 10; 1985, ch. 196, § 5; 1990, ch. 88, § 10. https://library.partnertax.ai/us-nm/stat/7-24A-11 1978 Comp., § 7-24A-11, enacted by Laws 1978, ch. 182, § 11; 1985, ch. 196, § 6; 1985, ch. 208, § 123; 1986, ch. 74, § 2; 1990, ch. 88, § 11; 2018, ch. 79, § 80. https://library.partnertax.ai/us-nm/stat/7-24A-12 1978 Comp., § 7-24A-12, enacted by Laws 1978, ch 182, § 12; 1983, ch. 211, § 37; 1990, ch. 88, § 12. https://library.partnertax.ai/us-nm/stat/7-24A-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-24A-14 1978 Comp., § 7-24A-14, enacted by Laws 1978, ch. 182, § 14; 1985, ch. 196, § 7; 1999, ch. 226, § 2. https://library.partnertax.ai/us-nm/stat/7-24A-15 1978 Comp., § 7-24A-15, enacted by Laws 1978, ch. 182, § 15; 1985, ch. 196, § 8. https://library.partnertax.ai/us-nm/stat/7-24A-16 1978 Comp., § 7-24A-16, enacted by Laws 1978, ch. 182, § 16; 1985, ch. 196, § 9. https://library.partnertax.ai/us-nm/stat/7-24A-17 1978 Comp., § 7-24A-17, enacted by Laws 1978, ch. 182, § 17. https://library.partnertax.ai/us-nm/stat/7-24A-18 1978 Comp., § 7-24A-18, enacted by Laws 1978, ch. 182, § 18. https://library.partnertax.ai/us-nm/stat/7-24A-19 1978 Comp., § 7-24A-19, enacted by Laws 1978, ch. 182, § 19. https://library.partnertax.ai/us-nm/stat/7-24A-20 1978 Comp., § 7-24A-20, enacted by Laws 1978, ch. 182, § 20. https://library.partnertax.ai/us-nm/stat/7-24A-21 1978 Comp., § 7-24A-21, enacted by Laws 1978, ch. 182, § 21; 1985, ch. 196, § 10; 1986, ch. 74, § 3. https://library.partnertax.ai/us-nm/stat/7-24B-1 Laws 1987, ch. 45, § 10; 1990, ch. 88, § 13; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-2 Laws 1987, ch. 45, § 11; 1990, ch. 88, § 14; repealed by Laws 2019, ch. 274, §16. https://library.partnertax.ai/us-nm/stat/7-24B-3 Laws 1987, ch. 45, § 12; 2003, ch. 205, § 3; 2005, ch. 338, § 3; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-4 Laws 1987, ch. 45, § 13; 1990, ch. 88, § 15; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-24B-5.1 1978 Comp., § 7-24B-5.1, enacted by Laws 1990, ch. 88, § 16; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-6 Laws 1987, ch. 45, § 15; 1990, ch. 88, § 17; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-7 Laws 1987, ch. 45, § 16; 1990, ch. 88, § 18; 1993, ch. 30, § 24; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-8 Laws 1987, ch. 45, § 17; 1990, ch. 88, § 19; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-9 Laws 1987, ch. 45, § 18; 1990, ch. 88, § 20; repealed by Laws 2019, ch. 274, § 16. https://library.partnertax.ai/us-nm/stat/7-24B-10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-25-1 1953 Comp., § 72-16A-20, enacted by Laws 1966, ch. 48, § 1; 1985, ch. 65, § 21. https://library.partnertax.ai/us-nm/stat/7-25-2 1953 Comp., § 72-16A-21, enacted by Laws 1966, ch. 48, § 2. https://library.partnertax.ai/us-nm/stat/7-25-3 1953, Comp., § 72-16A-22, enacted by Laws 1966, ch. 48, § 3; 1968, ch. 58, § 1; 1969, ch. 267, § 1; 1970, ch. 14, § 1; 1971, ch. 23, § 1; 1972, ch. 37, § 1; 1977, ch. 249, § 50; 1979, ch. 255, § 1; 1985, ch. 65, § 22; 1986, ch. 20, § 91; 2007, ch. 275, § 3. https://library.partnertax.ai/us-nm/stat/7-25-4 1953 Comp., § 72-16A-23, enacted by Laws 1966, ch. 48, § 4; 1970, ch. 8, § 3; 1973, ch. 144, § 1; 1999, ch. 177, § 1; repealed and reenacted by 1999, ch. 177, § 2. https://library.partnertax.ai/us-nm/stat/7-25-5 1978 Comp., § 7-25-5, enacted by Laws 1985, (1st S.S.), ch. 3, §§ 1, 2; 1999, ch, 177, § 3; repealed and reenacted by Laws 1999, ch. 177, § 4. https://library.partnertax.ai/us-nm/stat/7-25-6 1953 Comp., § 72-16A-25, enacted by Laws 1966, ch. 48, § 6; 1993, ch. 30, § 25. https://library.partnertax.ai/us-nm/stat/7-25-7 1953 Comp., § 72-16A-26, enacted by Laws 1966, ch. 48, § 7. https://library.partnertax.ai/us-nm/stat/7-25-8 1953 Comp., § 72-16A-27, enacted by Laws 1966, ch. 48, § 8; 1984, ch. 2, § 8. https://library.partnertax.ai/us-nm/stat/7-25-9 1953 Comp., § 72-16A-28, enacted by Laws 1966, ch. 48, § 9; 1970, ch. 43, § 1; 1977, ch. 235, § 1. https://library.partnertax.ai/us-nm/stat/7-26-1 Laws 1971, ch. 65, § 1; 1953 Comp., § 72-18-1; Laws 1977, ch. 102, § 3; 1985, ch. 65, § 23. https://library.partnertax.ai/us-nm/stat/7-26-2 Laws 1937, ch. 103, § 2; C.S. 1929, § 97-4A-102; 1941 Comp., § 76-1302; Laws 1949, ch. 65, § 2; 1951, ch. 24, § 1; 1953 Comp., § 72-18-2; Laws 1957, ch. 79, § 1; 1959, ch. 52, § 27; 1961, ch. 98, § 2; 1970, ch. 8, § 2; 1974, ch. 61, § 1; repealed and reenacted by Laws 1977, ch. 102, § 4; 1978 Comp., § 7-26-2; 1985, ch. 65, § 24; 1986, ch. 20, § 92; 2025, ch. 130, § 113. https://library.partnertax.ai/us-nm/stat/7-26-3 1953 Comp., § 72-18-3, enacted by Laws 1971, ch. 65, § 5; 1977, ch. 102, § 5. https://library.partnertax.ai/us-nm/stat/7-26-4 Laws 1971, ch. 65, § 6; 1953 Comp., § 72-18-4; Laws 1972, ch. 47, § 2; 1977, ch. 102, § 6; 1981, ch. 169, § 1; 1983, ch. 210, § 1; 1984, ch. 84, § 1; 1986, ch. 20, § 93. https://library.partnertax.ai/us-nm/stat/7-26-5 1953 Comp., § 72-18-5, enacted by Laws 1977, ch. 102, § 7; 1984, ch. 84, § 2. https://library.partnertax.ai/us-nm/stat/7-26-6 1978 Comp., § 7-26-6, enacted by Laws 1982, ch. 77, § 1; 1989, ch. 261, § 1; 1993, ch. 89, § 1. https://library.partnertax.ai/us-nm/stat/7-26-6.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-26-6.2 1978 Comp., § 7-26-6.2, enacted by Laws 1990, ch. 83, § 1 and Laws 1990, ch. 84, § 1; 1992, ch. 65, § 1; 1992, ch. 115, § 1; 1994, ch. 73, § 1; 1995, ch. 53, § 1; 1997, ch. 61, § 1; 1999, ch. 86, § 1. https://library.partnertax.ai/us-nm/stat/7-26-7 1953 Comp., § 72-18-7, enacted by Laws 1977, ch. 102, § 9; 1980, ch. 62, § 2; 1981, ch. 169, § 2; 1983, ch. 210, § 2; 1985, ch. 65, § 25. https://library.partnertax.ai/us-nm/stat/7-26-7.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-26-8 1953 Comp., § 72-18-8, enacted by Laws 1977, ch. 102, § 10. https://library.partnertax.ai/us-nm/stat/7-26-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-26-10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-26-11 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-1 1953 Comp., § 72-18-29, enacted by Laws 1961, ch. 5, § 2; 2000, ch. 97, § 1. https://library.partnertax.ai/us-nm/stat/7-27-2 1953 Comp., § 72-18-30, enacted by Laws 1961, ch. 5, § 3; 1973, ch. 294, § 1; 1985, ch. 65, § 26. https://library.partnertax.ai/us-nm/stat/7-27-3 1953 Comp., § 72-18-30.1, enacted by Laws 1973, ch. 294, § 2; 1996, ch. 3, § 1. https://library.partnertax.ai/us-nm/stat/7-27-3.1 1978 Comp., § 7-27-3.1, enacted by Laws 1983, ch. 306, § 5. https://library.partnertax.ai/us-nm/stat/7-27-3.2 1978 Comp., § 7-27-3.2, enacted by Laws 1983, ch. 306, § 6. https://library.partnertax.ai/us-nm/stat/7-27-3.3 Laws 1999, ch. 88, § 1. https://library.partnertax.ai/us-nm/stat/7-27-4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5 1978 Comp., § 7-27-5, enacted by Laws 1983, ch. 306, § 7; 1987, ch. 219, § 1; 1988, ch. 133, § 2; 1988, ch. 134, § 6; 1989, ch. 265, § 2; 1990, ch. 126, § 2; 1990, ch. 127, § 9; 1990 (2nd S.S.), ch. 3, § 1; 1991, ch. 83, § 2; 1995, ch. 215, § 1; 1997, ch. 178, § 2; 2000, ch. 5, § 3; 2000 (2nd S.S.), ch. 6, § 1; 2005, ch. 240, § 3; 2020 (1st S.S.), ch. 6, § 9. https://library.partnertax.ai/us-nm/stat/7-27-5.1 Laws 1983, ch. 306, § 8; 1987, ch. 306, § 1; 1988, ch. 132, § 1; 1988, ch. 133, § 1; 1989, ch. 98, § 3; 1990, ch. 91, § 2; 1992, ch. 101, § 1; 1994, ch. 121, § 1; 1996, ch. 31, § 3; 1997, ch. 45, § 1; 1998, ch. 19, § 2; 2001, ch. 252, § 7; 2004, ch. 14, § 1; repealed by Laws 2005, ch. 240, § 7. https://library.partnertax.ai/us-nm/stat/7-27-5.2 Laws 1983, ch. 306, § 9; 1991, ch. 83, § 2; repealed by Laws 1993, ch. 267, § 5. https://library.partnertax.ai/us-nm/stat/7-27-5.3 1978 Comp., § 7-27-5.3, enacted by Laws 1983, ch. 306, § 10; 1984, ch. 131, § 2; 1985, ch. 222, § 1; 1987, ch. 229, § 1. https://library.partnertax.ai/us-nm/stat/7-27-5.4 1978 Comp., § 7-27-5.4, enacted by Laws 1983, ch. 306, § 11; 1984, ch. 131, § 3; 1987, ch. 306, § 2; 1988, ch. 132, § 2; 1989, ch. 271, § 1; 1990, ch. 68, § 1; 1994, ch. 78, § 1; 1999, ch. 88, § 2. https://library.partnertax.ai/us-nm/stat/7-27-5.5 1978 Comp., § 7-27-5.5, enacted by Laws 1983, ch. 306, § 12. https://library.partnertax.ai/us-nm/stat/7-27-5.6 Laws 1987, ch. 219, § 2; 1990, ch. 126, § 3; 1997, ch. 45, § 2; 2001, ch. 252, § 8; repealed by Laws 2005, ch. 240, § 7. https://library.partnertax.ai/us-nm/stat/7-27-5.7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5.8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5.9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5.10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5.11 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5.12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-5.13 1978 Comp., § 7-27-5.13, enacted by Laws 1989, ch. 265, § 3. https://library.partnertax.ai/us-nm/stat/7-27-5.14 1978 Comp., § 7-27-5.14, enacted by Laws 1990, ch. 126, § 4; 2001, ch. 252, § 9; 2016, ch. 48, § 1. https://library.partnertax.ai/us-nm/stat/7-27-5.15 1978 Comp., § 7-27-5.15, enacted by Laws 1990, ch. 126, § 5; 1997, ch. 70, § 1; 2000, ch. 76, § 1; 2000, ch. 97, § 2; 2001, ch. 238, § 1; 2001, ch. 252, § 10; 2003, ch. 399, § 2; 2003, ch. 401, § 1; 2003, ch. 406, § 1; 2004, ch. 57, § 1; 2005, ch. 63, § 1; 2006, ch. 10, § 1; 2007, ch. 355, § 1; 2007, ch. 359, § 1; 2007, ch. 360, § 1; 2013, ch. 181, § 1; 2015, ch. 95, § 9; 2016, ch. 48, § 2; 2019, ch. 46, § 1; 2020, ch. 75, § 1; 2020 (1st S.S.), ch. 6, § 10; 2021, ch. 5, § 7. https://library.partnertax.ai/us-nm/stat/7-27-5.16 Laws 1990, ch. 127, § 10; repealed by Laws 2005, ch. 240, § 7. https://library.partnertax.ai/us-nm/stat/7-27-5.17 1978 Comp., § 7-27-5.17, enacted by Laws 1990 (2nd S.S.), ch. 3, § 2. https://library.partnertax.ai/us-nm/stat/7-27-5.18 Laws 1993, ch. 267, § 1. https://library.partnertax.ai/us-nm/stat/7-27-5.19 Laws 1993, ch. 267, § 2; 1997, ch. 220, § 1. https://library.partnertax.ai/us-nm/stat/7-27-5.20 Laws 1993, ch. 267, § 3. https://library.partnertax.ai/us-nm/stat/7-27-5.21 Laws 1995, ch. 155, § 36. https://library.partnertax.ai/us-nm/stat/7-27-5.22 1978 Comp., § 7-27-5.22, enacted by Laws 1995, ch. 215, § 2. https://library.partnertax.ai/us-nm/stat/7-27-5.23 Laws 1997, ch. 45, § 3; 2001, ch. 252, § 11; repealed Laws 2005, ch. 240, § 7. https://library.partnertax.ai/us-nm/stat/7-27-5.24 1978 Comp., § 7-27-5.24, enacted by Laws 1997, ch. 178, § 3. https://library.partnertax.ai/us-nm/stat/7-27-5.25 Laws 2000, ch. 5, § 4; repealed by Laws 2005, ch. 240, § 7. https://library.partnertax.ai/us-nm/stat/7-27-5.26 1978 Comp., § 7-27-5.26, enacted by Laws 2000 (2nd S.S.), ch. 6, § 2; 2001, ch. 252, § 12; 2002, ch. 60, § 1; 2003, ch. 56, § 1; 2005, ch. 101, § 2; 2005, ch. 106, § 1; 2007, ch. 340, § 1; 2015, ch. 95, § 10. https://library.partnertax.ai/us-nm/stat/7-27-5.27 Laws 2020 (1st S.S.), ch. 6, § 8. https://library.partnertax.ai/us-nm/stat/7-27-6 1953 Comp., § 72-18-31, enacted by Laws 1961, ch. 5, § 4; 1999 (1st S.S.), ch. 6, § 1. https://library.partnertax.ai/us-nm/stat/7-27-7 1953 Comp., § 72-18-32, enacted by Laws 1961, ch. 5, § 5; 1999 (1st S.S.), ch. 6, § 2. https://library.partnertax.ai/us-nm/stat/7-27-8 1953 Comp., § 72-18-33, enacted by Laws 1961, ch. 5, § 6; 1973, ch. 294, § 3. https://library.partnertax.ai/us-nm/stat/7-27-9 1953 Comp., § 72-18-34, enacted by Laws 1961, ch. 5, § 7; 1999 (1st S.S.), ch. 6, § 3. https://library.partnertax.ai/us-nm/stat/7-27-10 1953 Comp., § 72-18-35, enacted by Laws 1961, ch. 5, § 8; 1999 (1st S.S.), ch. 6, § 4; 2019, ch. 273, § 1; 2023, ch. 124, § 1; 2024, ch. 56, § 1. https://library.partnertax.ai/us-nm/stat/7-27-10.1 Laws 2003, ch. 134, § 1; 2009, ch. 22, § 1; 2010, ch. 37, § 1; 2015, ch. 63, § 1; 2016 (2nd S.S.), ch. 5, § 9; 2017 (1st S.S.), ch. 1, § 4; 2019, ch. 273, § 2; 2024, ch. 56, § 2. https://library.partnertax.ai/us-nm/stat/7-27-10.2 1978 Comp., § 7-27-10.2, enacted by Laws 2023, ch. 124, § 2. https://library.partnertax.ai/us-nm/stat/7-27-11 1953 Comp., § 72-18-36, enacted by Laws 1961, ch. 5, § 9; 1985 (1st S.S.), ch. 15, § 13; 1999 (1st S.S.), ch. 6, § 5. https://library.partnertax.ai/us-nm/stat/7-27-11.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-12 1953 Comp., § 72-18-37, enacted by Laws 1961, ch. 5, § 10; 1984, ch. 4, § 2; 1999 (1st S.S.), ch. 6, § 6; 2001, ch. 37, § 1; 2001, ch. 338, § 1; 2017 (1st S.S.), ch. 1, § 5; 2025, ch. 82, § 1; 2026, ch. 71, § 74. https://library.partnertax.ai/us-nm/stat/7-27-12.1 Laws 1999 (1st S.S.), ch. 5, § 1; 2000 (2nd S.S.), ch. 18, § 1; 2002, ch. 66, § 1. https://library.partnertax.ai/us-nm/stat/7-27-12.2 1978 Comp., § 7-27-12.2, enacted by Laws 2001, ch. 338, § 2; 2004, ch. 125, § 1; 2016 (2nd S.S.), ch. 2, § 1. https://library.partnertax.ai/us-nm/stat/7-27-12.3 Laws 2005, ch. 274, § 1. https://library.partnertax.ai/us-nm/stat/7-27-12.4 Laws 2007 (1st S.S.), ch. 3, § 1. https://library.partnertax.ai/us-nm/stat/7-27-12.5 Laws 2010, ch. 10 § 9; 2015, ch. 63, § 2; 2016 (2nd S.S.), ch. 5, § 10. https://library.partnertax.ai/us-nm/stat/7-27-12.6 1978 Comp., § 7-27-12.6, enacted by Laws 2025, ch. 82, § 2. https://library.partnertax.ai/us-nm/stat/7-27-12.7 Laws 2026, ch. 71, § 73. https://library.partnertax.ai/us-nm/stat/7-27-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-14 1953 Comp., § 72-18-38, enacted by Laws 1961, ch. 5, § 11; 1999 (1st S.S.), ch. 6, § 7; 2000, ch. 95, § 1; 2000 (2nd S.S.), ch. 11, § 2; 2003, ch. 238, § 1; 2004, ch. 125, § 2; 2015, ch. 63, § 3. https://library.partnertax.ai/us-nm/stat/7-27-15 1953 Comp., § 72-18-39, enacted by Laws 1961, ch. 5, § 12. https://library.partnertax.ai/us-nm/stat/7-27-16 1953, Comp., § 72-18-40, enacted by Laws 1961, ch. 5, § 13; 1983, ch. 265, § 31; 1999 (1st S.S.), ch. 6, § 8. https://library.partnertax.ai/us-nm/stat/7-27-17 1953 Comp., § 72-18-41, enacted by Laws 1961, ch. 5, § 14; 1961, ch. 79, § 1; 1969, ch. 63, § 1; 1983, ch. 265, § 32; 1984, ch. 4, § 3; 1999 (1st S.S.), ch. 6, § 9. https://library.partnertax.ai/us-nm/stat/7-27-18 1953 Comp., § 72-18-42, enacted by Laws 1961, ch. 5, § 15; 1999 (1st S.S.), ch. 6, § 10; 2001, ch. 37, § 2. https://library.partnertax.ai/us-nm/stat/7-27-19 1953 Comp., § 72-18-43, enacted by Laws 1961, ch. 5, § 16; 1999 (1st S.S.), ch. 6, § 11. https://library.partnertax.ai/us-nm/stat/7-30-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-4 1953 Comp., § 72-20-4, enacted by Laws 1959, ch. 53, § 4; 1975, ch. 289, § 15; 1977, ch. 237, § 6; 1985, ch. 65, § 31; 1989, ch. 130, § 6; 1996, ch. 72, § 1; 2003, ch. 433, § 2; 2007, ch. 97, § 1; 2010, ch. 98, § 2. https://library.partnertax.ai/us-nm/stat/7-30-5 1953 Comp., § 72-20-5, enacted by Laws 1959, ch. 53, § 5; 1975, ch. 289, § 16; 1977, ch. 102, § 2; 1980, ch. 97, § 5; 1985, ch. 65, § 32; 2005, ch. 130, § 5. https://library.partnertax.ai/us-nm/stat/7-30-6 1953 Comp., § 72-20-6, enacted by Laws 1959, ch. 53, § 6; 1989, ch. 130, § 7. https://library.partnertax.ai/us-nm/stat/7-30-7 1953 Comp., § 72-20-7, enacted by Laws 1959, ch. 53, § 7; 1985, ch. 65, § 33. https://library.partnertax.ai/us-nm/stat/7-30-8 1953 Comp., § 72-20-8, enacted by Laws 1959, ch. 53, § 8; 1989, ch. 130, § 8. https://library.partnertax.ai/us-nm/stat/7-30-9 1953 Comp., § 72-20-9, enacted by Laws 1959, ch. 53, § 9; 1989, ch. 130, § 9; 2025, ch. 130, § 121. https://library.partnertax.ai/us-nm/stat/7-30-10 1953 Comp., § 72-20-10, enacted by Laws 1959, ch. 53, § 10; 1986, ch. 5, § 4; 1989, ch. 130, § 10; 2005, ch. 130, § 6. https://library.partnertax.ai/us-nm/stat/7-30-11 1953 Comp., § 72-20-11, enacted by Laws 1959, ch. 53, § 11; 1986, ch. 5, § 5; 1989, ch. 130, § 11. https://library.partnertax.ai/us-nm/stat/7-30-12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-15 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-18 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-20 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-21 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-22 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-23 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-24 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-25 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-26 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-30-27 Laws 1991, ch. 9, § 37; 2025, ch. 130, § 122. https://library.partnertax.ai/us-nm/stat/7-31-1 1953 Comp., § 72-21-1, enacted by Laws 1959, ch. 54, § 1; 1985, ch. 65, § 34. https://library.partnertax.ai/us-nm/stat/7-31-2 1953 Comp., § 72-21-2, enacted by Laws 1959, ch. 54, § 2; 1977, ch. 249, § 55; 1980, ch. 97, § 6; 1986, ch. 20, § 100; 1993, ch. 360, § 1; 1999, ch. 256, § 8; 2005, ch. 130, § 7; 2021, ch. 65, § 32; 2025, ch. 130, § 123. https://library.partnertax.ai/us-nm/stat/7-31-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-4 1953 Comp., § 72-21-4, enacted by Laws 1959, ch. 54, § 4; 1963, ch. 179, § 24; 1983, ch. 213, § 21; 1993, ch. 360, § 2; 1999, ch. 256, § 9; 2005, ch. 130, § 8; 2025, ch. 130, § 124. https://library.partnertax.ai/us-nm/stat/7-31-5 1953 Comp., § 72-21-5, enacted by Laws 1959, ch. 54, § 5; 1963, ch. 179, § 25. https://library.partnertax.ai/us-nm/stat/7-31-6 1953 Comp., § 72-21-6, enacted by Laws 1959, ch. 54, § 6; 1978 Comp., § 7- 31-6, 2025, ch. 130, § 125. https://library.partnertax.ai/us-nm/stat/7-31-7 1953 Comp., § 72-21-7, enacted by Laws 1959, ch. 54, § 7; 1985, ch. 65, § 35. https://library.partnertax.ai/us-nm/stat/7-31-8 1953 Comp., § 72-21-8, enacted by Laws 1959, ch. 54, § 8; 1978 Comp., § 7- 31-8, 2025, ch. 130, § 126. https://library.partnertax.ai/us-nm/stat/7-31-9 1953 Comp., § 72-21-9, enacted by Laws 1959, ch. 54, § 9; 1978 Comp., § 7- 31-9, 2025, ch. 130, § 127. https://library.partnertax.ai/us-nm/stat/7-31-10 1953 Comp., § 72-21-10, enacted by Laws 1959, ch. 54, § 10; 1986, ch. 5, § 6; 2025, ch. 130, § 128. https://library.partnertax.ai/us-nm/stat/7-31-10.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-11 1953 Comp., § 72-21-11, enacted by Laws 1959, ch. 54, § 11; 1986, ch. 5, § 7; 2025, ch. 130, § 129. https://library.partnertax.ai/us-nm/stat/7-31-12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-15 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-18 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-20 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-21 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-22 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-23 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-24 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-25 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-31-26 Laws 1991, ch. 9, § 38; 2025, ch. 130, § 130. https://library.partnertax.ai/us-nm/stat/7-31-27 Laws 2002, ch. 15, § 1. https://library.partnertax.ai/us-nm/stat/7-32-1 1953 Comp., § 72-22-1, enacted by Laws 1959, ch. 55, § 1; 1985, ch. 65, § 36. https://library.partnertax.ai/us-nm/stat/7-32-2 1953 Comp., § 72-22-2, enacted by Laws 1959, ch. 55, § 2; 1977, ch. 249, § 56; 1980, ch. 97, § 7; 1986, ch. 20, § 101; 2005, ch. 130, § 9; 2021, ch. 65, § 33; 2025, ch. 130, § 131. https://library.partnertax.ai/us-nm/stat/7-32-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-4 1953 Comp., § 72-22-4, enacted by Laws 1959, ch. 55, § 4; 1981, ch. 37, § 58; 2025, ch. 130, § 132. https://library.partnertax.ai/us-nm/stat/7-32-5 1953 Comp., § 72-22-5, enacted by Laws 1959, ch. 55, § 5; 1972, ch. 59, § 1. https://library.partnertax.ai/us-nm/stat/7-32-6 1953 Comp., § 72-22-6, enacted by Laws 1959, ch. 55, § 6; 1978 Comp., § 7- 32-6, 2025, ch. 130, § 133. https://library.partnertax.ai/us-nm/stat/7-32-7 1953 Comp., § 72-22-7, enacted by Laws 1959, ch. 55, § 7; 1985, ch. 65, § 37. https://library.partnertax.ai/us-nm/stat/7-32-8 1953 Comp., § 72-22-8, enacted by Laws 1959, ch. 55, § 8; 1978 Comp., § 7- 32-8, 2025, ch. 130, § 134. https://library.partnertax.ai/us-nm/stat/7-32-9 1953 Comp., § 72-22-9, enacted by Laws 1959, ch. 55, § 9; 1978 Comp., § 7- 32-9, 2025, ch. 130, § 135. https://library.partnertax.ai/us-nm/stat/7-32-10 1953 Comp., § 72-22-10, enacted by Laws 1959, ch. 55, § 10; 1986, ch. 5, § 8; 2025, ch. 130, § 136. https://library.partnertax.ai/us-nm/stat/7-32-11 1953 Comp., § 72-22-11, enacted by Laws 1959, ch. 55, § 11; 1986, ch. 5, § 9; 2025, ch. 130, § 137. https://library.partnertax.ai/us-nm/stat/7-27-20 1953 Comp., § 72-18-44, enacted by Laws 1961, ch. 5, § 17; 1999 (1st S.S.), ch. 6, § 12. https://library.partnertax.ai/us-nm/stat/7-27-21 1953 Comp., § 72-18-45, enacted by Laws 1961, ch. 5, § 18; 1999 (1st S.S.), ch. 6, § 13. https://library.partnertax.ai/us-nm/stat/7-27-22 1953 Comp., § 72-18-46, enacted by Laws 1961, ch. 5, § 19; 1961, ch. 79, § 2; 1984, ch. 4, § 4; 1999 (1st S.S.), ch. 6, § 14. https://library.partnertax.ai/us-nm/stat/7-27-23 1953 Comp., § 72-18-47, enacted by Laws 1961, ch. 5, § 20; 1999 (1st S.S.), ch. 6, § 15. https://library.partnertax.ai/us-nm/stat/7-27-24 1953 Comp., § 72-18-48, enacted by Laws 1961, ch. 5, § 21; 1999 (1st S.S.), ch. 6, § 16. https://library.partnertax.ai/us-nm/stat/7-27-25 1953 Comp., § 72-18-49, enacted by Laws 1961, ch. 5, § 25. https://library.partnertax.ai/us-nm/stat/7-27-26 1953 Comp., § 72-18-50, enacted by Laws 1961, ch. 5, § 26; 1986, ch. 20, § 95. https://library.partnertax.ai/us-nm/stat/7-27-27 1953 Comp., § 72-18-51, enacted by Laws 1961, ch. 5, § 27; 1986, ch. 20, § 96; 1999 (1st S.S.), ch. 6, § 17; 2001, ch. 338, § 3. https://library.partnertax.ai/us-nm/stat/7-27-28 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-29 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-30 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-31 Laws 1981 (1st S.S.), ch. 9, § 4. https://library.partnertax.ai/us-nm/stat/7-27-32 Laws 1981 (1st S.S.), ch. 9, § 5. https://library.partnertax.ai/us-nm/stat/7-27-33 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-34 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-35 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-36 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-37 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-38 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-39 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-40 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-41 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-42 Laws 1981 (1st S.S.), ch. 9, § 15. https://library.partnertax.ai/us-nm/stat/7-27-43 Laws 1981 (1st S.S.), ch. 9, § 16. https://library.partnertax.ai/us-nm/stat/7-27-44 Laws 1981 (1st S.S.), ch. 9, § 17; 1986, ch. 20, § 97. https://library.partnertax.ai/us-nm/stat/7-27-45 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-27-46 Laws 1981 (1st S.S.), ch. 9, § 19. https://library.partnertax.ai/us-nm/stat/7-27-47 Laws 1981 (1st S.S.), ch. 9, § 20. https://library.partnertax.ai/us-nm/stat/7-27-48 Laws 1981 (1st S.S.), ch. 9, § 22. https://library.partnertax.ai/us-nm/stat/7-27-49 Laws 2022, ch. 38, § 1. https://library.partnertax.ai/us-nm/stat/7-27-50 Laws 2024, ch. 56, § 3. https://library.partnertax.ai/us-nm/stat/7-27-51 Laws 2024, ch. 56, § 4. https://library.partnertax.ai/us-nm/stat/7-27-52 Laws 2024, ch. 56, § 5. https://library.partnertax.ai/us-nm/stat/7-29-1 1953 Comp., § 72-19-1, enacted by Laws 1959, ch. 52, § 1; 1985, ch. 65, § 27. https://library.partnertax.ai/us-nm/stat/7-29-2 1953 Comp., § 72-29-2, enacted by Laws 1959, ch. 52, § 2; 1977, ch. 249, § 53; 1980, ch. 97, § 1; 1986, ch. 20, § 98; 1987, ch. 315, § 2; 1992, ch. 38, § 6; 1995, ch. 15, § 7; 1999, ch. 7, § 1; 1999, ch. 256, § 1; 2005, ch. 130, § 1; 2021, ch. 65, § 30; 2025, ch. 130, § 114. https://library.partnertax.ai/us-nm/stat/7-29-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-29-4 1978 Comp., § 7-29-4, enacted by Laws 1980, ch. 62, §§ 3, 5; 1987, ch. 315, § 3; 1989, ch. 130, § 2; 1992, ch. 38, § 7; 1995, ch. 15, § 8; 1999, ch. 256, § 2; 2005, ch. 130, § 2; 2025, ch. 130, § 115. https://library.partnertax.ai/us-nm/stat/7-29-4.1 1978 Comp., § 7-29-4.1, enacted by Laws 1980, ch. 62, § 6; 1989, ch. 130, § 3; 2005, ch. 130, § 3. https://library.partnertax.ai/us-nm/stat/7-29-4.2 1978 Comp., § 7-29-4.2, enacted by Laws 1980, ch. 62, § 7; 1989, ch. 130, § 4. https://library.partnertax.ai/us-nm/stat/7-29-4.3 1978 Comp., § 7-29-4.3, enacted by Laws 1980, ch. 62, § 8; 1985, ch. 65, § 28. https://library.partnertax.ai/us-nm/stat/7-29-4.4 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-29-4.5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-29-4.6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-29-4.7 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-29-5 1953 Comp., § 72-19-8, enacted by Laws 1959, ch. 52, § 8; 1978 Comp., § 7- 29-5, 2025, ch. 130, § 116. https://library.partnertax.ai/us-nm/stat/7-29-6 1953 Comp., § 72-19-9, enacted by Laws 1959, ch. 52, § 9; 1978 Comp., § 7- 29-6, 2025, ch. 130, § 117. https://library.partnertax.ai/us-nm/stat/7-29-7 1953 Comp., § 72-19-10, enacted by Laws 1959, ch. 52, § 10; 1986, ch. 5, § 2; 2025, ch. 130, § 118. https://library.partnertax.ai/us-nm/stat/7-29-8 1953 Comp., § 72-19-11, enacted by Laws 1959, ch. 52, § 11; 1986, ch. 5, § 3; 2025, ch. 130, § 119. 7-29-9 to 7-29-22. Repealed. https://library.partnertax.ai/us-nm/stat/7-29-23 Laws 1991, ch. 9, § 36; 2025, ch. 130, § 120. https://library.partnertax.ai/us-nm/stat/7-29A-1 Laws 1992, ch. 38, § 1; 1993, ch. 30, § 26. https://library.partnertax.ai/us-nm/stat/7-29A-2 Laws 1992, ch. 38, § 2. https://library.partnertax.ai/us-nm/stat/7-29A-3 Laws 1992, ch. 38, § 3. https://library.partnertax.ai/us-nm/stat/7-29A-4 Laws 1992, ch. 38, § 4. https://library.partnertax.ai/us-nm/stat/7-29A-5 Laws 1992, ch. 38, § 5. https://library.partnertax.ai/us-nm/stat/7-29B-1 Laws 1995, ch. 15, § 1. https://library.partnertax.ai/us-nm/stat/7-29B-2 Laws 1995, ch. 15, § 2; 1999, ch. 7, § 2; 1999, ch. 256, § 3. https://library.partnertax.ai/us-nm/stat/7-29B-3 Laws 1995, ch. 15, § 3; 1999, ch. 7, § 3; 1999, ch. 256, § 4. https://library.partnertax.ai/us-nm/stat/7-29B-4 Laws 1995, ch. 15, § 4; 1999, ch. 256, § 5. https://library.partnertax.ai/us-nm/stat/7-29B-5 Laws 1995, ch. 15, § 5; 1999, ch. 256, § 6. https://library.partnertax.ai/us-nm/stat/7-29B-6 Laws 1995, ch. 15, § 6; 1999, ch. 256, § 7. https://library.partnertax.ai/us-nm/stat/7-29C-1 Laws 1995, ch. 171, § 1; 1999, ch. 108, § 1. https://library.partnertax.ai/us-nm/stat/7-29C-2 1978 Comp., § 7-29C-2, enacted by Laws 2001, ch. 134, § 2. https://library.partnertax.ai/us-nm/stat/7-30-1 1953 Comp., § 72-20-1, enacted by Laws 1959, ch. 53, § 1; 1985, ch. 65, § 30. https://library.partnertax.ai/us-nm/stat/7-30-2 1953 Comp., § 72-20-2, enacted by Laws 1959, ch. 53, § 2; 1975, ch. 289, § 14; 1977, ch. 249, § 54; 1980, ch. 97, § 4; 1986, ch. 20, § 99; 1989, ch. 130, § 5; 2005, ch. 130, § 4; 2021, ch. 65, § 31. https://library.partnertax.ai/us-nm/stat/7-32-12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-13 1953 Comp., § 72-22-13, enacted by Laws 1959, ch. 55, § 13; 1985, ch. 65, § 38; 2025, ch. 130, § 138. https://library.partnertax.ai/us-nm/stat/7-32-14 1953 Comp., § 72-22-14, enacted by Laws 1959, ch. 55, § 14; 1963, ch. 88, § 1; 1977, ch. 247, § 186; 1983, ch. 221, § 1; 1985, ch. 65, § 39; 1993, ch. 131, § 1. https://library.partnertax.ai/us-nm/stat/7-32-15 1953 Comp., § 72-22-15, enacted by Laws 1959, ch. 55, § 15; 1985, ch. 65, § 40. https://library.partnertax.ai/us-nm/stat/7-32-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-18 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-20 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-21 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-22 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-23 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-24 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-25 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-26 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-27 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-32-28 Laws 1991, ch. 9, § 39; 2025, ch. 130, § 139. https://library.partnertax.ai/us-nm/stat/7-33-1 1953 Comp., § 72-23-1, enacted by Laws 1963, ch. 179, § 1; 1970, ch. 13, § 2; 1985, ch. 65, § 41. https://library.partnertax.ai/us-nm/stat/7-33-2 1953 Comp., § 72-23-2, enacted by Laws 1963, ch. 179, § 2; 1970, ch. 13, § 3; 1977, ch. 249, § 57; 1986, ch. 20, § 102; 1998, ch. 102, § 1. https://library.partnertax.ai/us-nm/stat/7-33-3 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-4 1953 Comp., § 72-23-4, enacted by Laws 1963, ch. 179, § 4; 1970, ch. 13, § 5; 1984, ch. 2, § 9; 1998, ch. 102, § 2; 2025, ch. 130, § 140. https://library.partnertax.ai/us-nm/stat/7-33-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-6 1953 Comp., § 72-23-6, enacted by Laws 1963, ch. 179, § 6; 1985, ch. 65, § 42; 1998, ch. 102, § 3. https://library.partnertax.ai/us-nm/stat/7-33-7 1953 Comp., § 72-23-7, enacted by Laws 1963, ch. 179, § 7; 1998, ch. 102, § 4. https://library.partnertax.ai/us-nm/stat/7-33-8 1953 Comp., § 72-23-8, enacted by Laws 1963, ch. 179, § 8; 1970, ch. 13, § 7; 1998, ch. 102, § 5. https://library.partnertax.ai/us-nm/stat/7-33-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-11 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-15 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-18 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-20 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-21 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-33-22 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-1 1953 Comp., § 72-24-1, enacted by Laws 1969, ch. 119, § 1; 1985, ch. 65, § 43. https://library.partnertax.ai/us-nm/stat/7-34-2 1953 Comp., § 72-24-2, enacted by Laws 1969, ch. 119, § 2; 1977, ch. 249, § 58; 1980, ch. 97, § 8; 1986, ch. 20, § 103; 2005, ch. 130, § 10; 2025, ch. 130, § 141. https://library.partnertax.ai/us-nm/stat/7-34-3 1953 Comp., § 72-24-3, enacted by Laws 1969, ch. 119, § 3; 1972, ch. 60, § 1; 2025, ch. 130, § 142. https://library.partnertax.ai/us-nm/stat/7-34-4 1953 Comp., § 72-24-4, enacted by Laws 1969, ch. 119, § 4; 1981, ch. 37, § 59; 2025, ch. 130, § 143. https://library.partnertax.ai/us-nm/stat/7-34-5 1953 Comp., § 72-24-5, enacted by Laws 1969, ch. 119, § 5; 1985, ch. 65, § 44; 2025, ch. 130, § 144. https://library.partnertax.ai/us-nm/stat/7-34-6 1953 Comp., § 72-24-6, enacted by Laws 1969, ch. 119, § 6; 1978 Comp., § 7- 34-6, 2025, ch. 130, § 145. https://library.partnertax.ai/us-nm/stat/7-34-7 1953 Comp., § 72-24-7, enacted by Laws 1969, ch. 119, § 7; 1978 Comp., § 7- 34-7, 2025, ch. 130, § 146. https://library.partnertax.ai/us-nm/stat/7-34-8 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-9 1953 Comp., § 72-24-9, enacted by Laws 1969, ch. 119, § 9; 1977, ch. 247, § 188; 1983, ch. 221, § 2; 1985, ch. 65, § 45; 1993, ch. 131, § 2. https://library.partnertax.ai/us-nm/stat/7-34-10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-11 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-14 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-15 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-16 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-18 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-19 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-34-20 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-35-1 1953 Comp., § 72-28-1, enacted by Laws 1973, ch. 258, § 1; 1982, ch. 28, § 1. https://library.partnertax.ai/us-nm/stat/7-35-2 1953 Comp., § 72-28-2, enacted by Laws 1973, ch. 258, § 2; 1977, ch. 249, § 60; 1981, ch. 37, § 60; 1985, ch. 109, § 1; 1986, ch. 20, § 104; 1991, ch. 166, § 1; 1993, ch. 39, § 1; 1994, ch. 9, § 1; 1994, ch. 9, § 2; 2018, ch. 50, § 1. https://library.partnertax.ai/us-nm/stat/7-35-2.1 Laws 1995, ch. 12, § 5. https://library.partnertax.ai/us-nm/stat/7-35-3 1953 Comp., § 72-28-6, enacted by Laws 1973, ch. 258, § 6; 1975, ch. 153, § 1; 1989, ch. 324, § 2. https://library.partnertax.ai/us-nm/stat/7-35-4 1953 Comp., § 72-28-7, enacted by Laws 1973, ch. 258, § 7. https://library.partnertax.ai/us-nm/stat/7-38-7 1953 Comp., § 72-31-7, enacted by Laws 1973, ch. 258, § 47; 1997, ch. 68, § 2. https://library.partnertax.ai/us-nm/stat/7-38-7.1 Laws 1997, ch. 68, § 1. https://library.partnertax.ai/us-nm/stat/7-38-8 1953 Comp., § 72-31-8, enacted by Laws 1973, ch. 258, § 48; 1974, ch. 92, § 7; 1985, ch. 109, § 8; 1991, ch. 213, § 1; 2007, ch. 273, § 2. https://library.partnertax.ai/us-nm/stat/7-38-8.1 1978 Comp., § 7-38-8.1, enacted by Laws 1982, ch. 28, § 8. https://library.partnertax.ai/us-nm/stat/7-38-9 1953 Comp., § 72-31-9, enacted by Laws 1973, ch. 258, § 49; 1999, ch. 215, § 1. https://library.partnertax.ai/us-nm/stat/7-38-10 1953 Comp., § 72-31-10, enacted by Laws 1973, ch. 258, § 50; 1999, ch. 215, § 2. https://library.partnertax.ai/us-nm/stat/7-38-11 1953 Comp., § 72-31-11, enacted by Laws 1973, ch. 258, § 51. https://library.partnertax.ai/us-nm/stat/7-38-12 Laws 1973, ch. 258, § 52; 1953 Comp., § 72-31-12; Laws 1974, ch. 92, § 8; 1982, ch. 28, § 9. https://library.partnertax.ai/us-nm/stat/7-38-12.1 Laws 2003, ch. 118, § 2; 2005, ch. 24, § 1. https://library.partnertax.ai/us-nm/stat/7-38-12.2 Laws 2003, ch. 118, § 3. https://library.partnertax.ai/us-nm/stat/7-38-13 1953 Comp., § 72-31-13, enacted by Laws 1973, ch. 258, § 53; 1991, ch. 213, § 2. https://library.partnertax.ai/us-nm/stat/7-38-14 1953 Comp., § 72-31-14, enacted by Laws 1973, ch. 258, § 54. https://library.partnertax.ai/us-nm/stat/7-38-15 1953 Comp., § 72-31-15, enacted by Laws 1973, ch. 258, § 55. https://library.partnertax.ai/us-nm/stat/7-38-16 1953 Comp., § 72-31-16, enacted by Laws 1973, ch. 258, § 56. https://library.partnertax.ai/us-nm/stat/7-38-17 1953 Comp., § 72-31-17, enacted by Laws 1973, ch. 258, §57; 1974, ch. 92, § 9; 1975, ch. 9, § 1; 1982, ch. 28, § 10; 2000, ch. 92, §3; 2000, ch. 94, § 3; 2003, ch. 26, § 1; 2004, ch. 19, § 22; 2005, ch. 230, § 2; 2011, ch. 102, § 2; 2023, ch. 63, § 1; 2025, ch. 10, § 3; 2026, ch. 9, § 2. https://library.partnertax.ai/us-nm/stat/7-38-17.1 1978 Comp., § 7-38-17.1, enacted by Laws 1981, ch. 37, § 68. https://library.partnertax.ai/us-nm/stat/7-38-18 1953 Comp., § 72-31-18, enacted by Laws 1973, ch. 258, § 58; 1981, ch. 37, § 69; 1982, ch. 28, § 11; 2000, ch. 92, § 4; 2000, ch. 94, § 4; 2001, ch. 321, § 3. https://library.partnertax.ai/us-nm/stat/7-38-19 1953 Comp., § 72-31-19, enacted by Laws 1973, ch. 258, § 59; 1982, ch. 28, § 12; 1991, ch. 166, § 8. https://library.partnertax.ai/us-nm/stat/7-38-20 1953 Comp., § 72-31-20, enacted by Laws 1973, ch. 258, § 60; 1974, ch. 92, § 10; 1981, ch. 37, § 70; 1996, ch. 39, § 1; 2001, ch. 321, § 4; 2012, ch. 60, § 1. https://library.partnertax.ai/us-nm/stat/7-38-20.1 Laws 2005, ch. 230, § 3. https://library.partnertax.ai/us-nm/stat/7-38-21 1953 Comp., § 72-31-21, enacted by Laws 1973, ch. 258, § 61; 1978 Comp., § 7-38-21; 1981, ch. 37, § 71; 1983, ch. 215, § 1; 2001, ch. 24, § 1; 2015, ch. 73, § 19; 2023, ch. 36, § 5; 2026, ch. 9, § 3. https://library.partnertax.ai/us-nm/stat/7-38-21.1 1978 Comp., § 7-38-21.1, enacted by Laws 2023, ch. 36, § 6. https://library.partnertax.ai/us-nm/stat/7-38-22 1953 Comp., § 72-31-22, enacted by Laws 1973, ch. 258, § 62; 1974, ch. 92, § 11; 1978 Comp., § 7-38-22; 1981, ch. 37, § 72; 2015, ch. 73, § 20; 2023, ch. 36, § 7. https://library.partnertax.ai/us-nm/stat/7-38-23 1953 Comp., § 72-31-23, enacted by Laws 1973, ch. 258, § 63; 1982, ch. 28, § 13; 1986, ch. 20, § 114; 2015, ch. 73, § 21. https://library.partnertax.ai/us-nm/stat/7-38-24 1953 Comp., § 72-31-24, enacted by Laws 1973, ch. 258, § 64; 1974, ch. 92, § 12; 1981, ch. 37, § 73; 1997, ch. 130, § 1; 2001, ch. 24, § 2; 2003, ch. 95, § 1; 2026, ch. 9, § 4. https://library.partnertax.ai/us-nm/stat/7-38-25 1953 Comp., § 72-31-25, enacted by Laws 1973, ch. 258, § 65; 1977, ch. 129, § 1; 1981, ch. 37, § 74; 1982, ch. 25, § 1; 1997, ch. 159, § 1. https://library.partnertax.ai/us-nm/stat/7-38-26 1953 Comp., § 72-31-26, enacted by Laws 1973, ch. 258, § 66. https://library.partnertax.ai/us-nm/stat/7-38-27 1953 Comp., § 72-31-27, enacted by Laws 1973, ch. 258, § 67; 1982, ch. 28, § 14. https://library.partnertax.ai/us-nm/stat/7-38-28 1953 Comp., § 72-31-28, enacted by Laws 1973, ch. 258, § 68; 1978 Comp., § 7-38-28; 1982, ch. 28, § 15; 1990, ch. 22, § 3; 1998, ch. 55, § 19; 1999, ch. 265, § 19; 2015, ch. 73, § 22; 2023, ch. 36, § 8. https://library.partnertax.ai/us-nm/stat/7-38-28.1 Laws 2023, ch. 36, § 9. https://library.partnertax.ai/us-nm/stat/7-38-29 1953 Comp., § 72-31-29, enacted by Laws 1973, ch. 258, § 69. https://library.partnertax.ai/us-nm/stat/7-38-30 1953 Comp., § 72-31-30, enacted by Laws 1973, ch. 258, § 70. https://library.partnertax.ai/us-nm/stat/7-38-31 1953 Comp., § 72-31-31, enacted by Laws 1973, ch. 258, § 71. https://library.partnertax.ai/us-nm/stat/7-38-32 1953 Comp., § 72-31-32, enacted by Laws 1973, ch. 258, § 72; 1977, ch. 247, § 190. https://library.partnertax.ai/us-nm/stat/7-38-33 1953 Comp., § 72-31-33, enacted by Laws 1973, ch. 258, § 73; 1977, ch. 247, § 191; 1989, ch. 198, § 1. https://library.partnertax.ai/us-nm/stat/7-38-34 1953 Comp., § 72-31-34, enacted by Laws 1973, ch. 258, § 74. https://library.partnertax.ai/us-nm/stat/7-38-35 1953 Comp., § 72-31-35, enacted by Laws 1973, ch. 258, § 75; 1974, ch. 92, § 13; 1975, ch. 8, § 1; 1977, ch. 211, § 1; 1981, ch. 37, § 75; 2007, ch. 343, § 1. https://library.partnertax.ai/us-nm/stat/7-38-36 1953 Comp., § 72-31-36, enacted by Laws 1973, ch. 258, § 76; 1977, ch. 211, § 2. https://library.partnertax.ai/us-nm/stat/7-38-36.1 1978 Comp., § 7-38-36.1, enacted by Laws 1982, ch. 21, § 1. https://library.partnertax.ai/us-nm/stat/7-38-36.2 Laws 2019, ch. 212, § 209. https://library.partnertax.ai/us-nm/stat/7-38-37 1953 Comp., § 72-31-37, enacted by Laws 1973, ch. 258, § 77; 1981, ch. 37, § 76; 1987, ch. 166, § 1; 2008, ch. 33, § 1. https://library.partnertax.ai/us-nm/stat/7-38-38 1953 Comp., § 72-31-38, enacted by Laws 1973, ch. 258, § 78; 1975, ch. 121, § 1; 1977, ch. 77, § 1; 1982, ch. 28, § 16; 1983, ch. 216, § 1; 1987, ch. 166, § 2; 2026, ch. 31, § 14. https://library.partnertax.ai/us-nm/stat/7-38-38.1 1978 Comp., § 7-38-38.1, enacted by Laws 1986, ch. 20, § 116; 1988, ch. 68, § 1; 1990, ch. 125, § 7; 2001, ch. 173, § 1; 2007, ch. 366, § 15. https://library.partnertax.ai/us-nm/stat/7-38-38.2 1978 Comp., § 7-38-38.2, enacted by Laws 1987, ch. 166, § 3. https://library.partnertax.ai/us-nm/stat/7-38-38.3 Laws 2008, ch. 33, § 2. https://library.partnertax.ai/us-nm/stat/7-38-39 1953 Comp., § 72-31-39, enacted by Laws 1973, ch. 258, § 79; 1981, ch. 37, § 77; 1983, ch. 203, § 1; 1983, ch. 215, § 2. https://library.partnertax.ai/us-nm/stat/7-38-40 1953 Comp., § 72-31-40, enacted by Laws 1973, ch. 258, § 80; 1974, ch. 92, § 14; 1982, ch. 28, § 17; 2003, ch. 292, § 1. https://library.partnertax.ai/us-nm/stat/7-38-41 1953 Comp., § 72-31-41, enacted by Laws 1973, ch. 258, § 81; 1974, ch. 92, § 15; 1981, ch. 37, § 78. https://library.partnertax.ai/us-nm/stat/7-38-42 Laws 1979, ch. 343, § 1; 2003, ch. 95, § 2. https://library.partnertax.ai/us-nm/stat/7-38-43 1953 Comp., § 72-31-43, enacted by Laws 1973, ch. 258, § 83; 1990, ch. 22, § 4; 1995, ch. 75, § 1. https://library.partnertax.ai/us-nm/stat/7-38-44 1953 Comp., § 72-31-44, enacted by Laws 1973, ch. 258, § 84; 1974, ch. 92, § 16. https://library.partnertax.ai/us-nm/stat/7-38-44.1 Laws 2013, ch. 119, § 1. https://library.partnertax.ai/us-nm/stat/7-38-45 1953 Comp., § 72-31-45, enacted by Laws 1973, ch. 258, § 85; 1974, ch. 92, § 17. https://library.partnertax.ai/us-nm/stat/7-38-46 1953 Comp., § 72-31-46, enacted by Laws 1973, ch. 258, § 86; 1982, ch. 28, § 18. https://library.partnertax.ai/us-nm/stat/7-38-47 1953 Comp., § 72-31-47, enacted by Laws 1973, ch. 258, § 87. https://library.partnertax.ai/us-nm/stat/7-38-48 1953 Comp., § 72-31-48, enacted by Laws 1973, ch. 258, § 88; 1974, ch. 92, § 18; 2003, ch. 95, § 3. https://library.partnertax.ai/us-nm/stat/7-38-49 1953 Comp., § 72-31-49, enacted by Laws 1973, ch. 258, § 89. https://library.partnertax.ai/us-nm/stat/7-38-50 1953 Comp., § 72-31-50, enacted by Laws 1973, ch. 258, § 90; 1975, ch. 20, § 1; 1976, ch. 14, § 1; 1982, ch. 28, § 19. https://library.partnertax.ai/us-nm/stat/7-38-51 1953 Comp., § 72-31-51, enacted by Laws 1973, ch. 258, § 91; 1974, ch. 92, § 19; 1982, ch. 28, § 20. https://library.partnertax.ai/us-nm/stat/7-38-52 1953 Comp., § 72-31-52, enacted by Laws 1973, ch. 258, § 92; 1974, ch. 92, § 20; 1983, ch. 295, § 3; 1991, ch. 166, § 9. https://library.partnertax.ai/us-nm/stat/7-38-53 1953 Comp., § 72-31-53, enacted by Laws 1973, ch. 258, § 93. https://library.partnertax.ai/us-nm/stat/7-38-54 1953 Comp., § 72-31-54, enacted by Laws 1973, ch. 258, § 94; 1974, ch. 92, § 21. https://library.partnertax.ai/us-nm/stat/7-38-55 1953 Comp., § 72-31-55, enacted by Laws 1973, ch. 258, § 95. https://library.partnertax.ai/us-nm/stat/7-38-56 1953 Comp., § 72-31-56, enacted by Laws 1973, ch. 258, § 96. https://library.partnertax.ai/us-nm/stat/7-35-5 1953 Comp., § 72-28-8, enacted by Laws 1973, ch. 258, § 8; 1991, ch. 166, § 2. https://library.partnertax.ai/us-nm/stat/7-35-6 Laws 1981, ch. 37, § 61; 1991, ch. 166, § 3. https://library.partnertax.ai/us-nm/stat/7-35-7 1953 Comp., § 72-28-10, enacted by Laws 1973, ch. 258, § 10; 1974, ch. 92, § 3; 1977, ch. 247, § 189. https://library.partnertax.ai/us-nm/stat/7-35-8 1953 Comp., § 72-28-11, enacted by Laws 1973, ch. 258, § 11. https://library.partnertax.ai/us-nm/stat/7-35-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-35-10 1953 Comp., § 72-28-13, enacted by Laws 1975, ch. 172, § 1; 1982, ch. 28, § 2. https://library.partnertax.ai/us-nm/stat/7-36-1 1953 Comp., § 72-29-1, enacted by Laws 1973, ch. 258, § 13. https://library.partnertax.ai/us-nm/stat/7-36-2 1953 Comp., § 72-29-2, enacted by Laws 1973, ch. 258, § 14; 1974, ch. 92, § 5; 1975, ch. 156, § 1; 1975, ch. 165, § 1; 1981, ch. 37, § 62; 1985, ch. 109, § 2; 1995, ch. 12, § 6. https://library.partnertax.ai/us-nm/stat/7-36-2.1 1978 Comp., § 7-36-2.1, enacted by Laws 1981, ch. 37, § 63; 1995, ch. 12, § 7. https://library.partnertax.ai/us-nm/stat/7-36-3 1953 Comp., § 72-29-2.1, enacted by Laws 1975, ch. 218, § 1; 1977, ch. 137, § 1; 2003, ch. 349, § 20; 2006, ch. 90, § 1; 2006, ch. 92, § 1; 2019, ch. 13, § 11. https://library.partnertax.ai/us-nm/stat/7-36-3.1 1978 Comp., § 7-36-3.1, enacted by Laws 1979, ch. 56, § 2; 1985, ch. 225, § 5; 2026, ch. 23, § 2. https://library.partnertax.ai/us-nm/stat/7-36-3.2 1978 Comp., § 7-36-3.2, enacted by Laws 1993, ch. 33, § 16. https://library.partnertax.ai/us-nm/stat/7-36-4 1953 Comp., § 72-29-2.2, enacted by Laws 1976, ch. 61, § 1; 1977, ch. 285, § 1; 1985, ch. 109, § 3; 1985, ch. 225, § 6; 1995, ch. 12, § 8; 1998, ch. 49, § 1; 2025, ch. 104, § 1. https://library.partnertax.ai/us-nm/stat/7-36-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-6 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-7 1953 Comp., § 72-29-3, enacted by Laws 1973, ch. 258, § 15; 1981, ch. 37, § 53; 1982, ch. 28, § 3; 1990, ch. 125, § 3; 1995, ch. 12, § 9; 2000, ch. 92, § 2; 2000, ch. 94, § 2; 2001, ch. 217, § 1; 2008, ch. 46, § 1. https://library.partnertax.ai/us-nm/stat/7-36-8 1953 Comp., § 72-1-21, enacted by Laws 1973, ch. 373, § 1 and recompiled as § 72-29-3.1 by Laws 1974, ch. 92, § 35; 1975, ch. 53, § 1; 1983, ch. 295, § 1; 1991, ch. 166, § 4; 1992, ch. 34, § 1; 1993, ch. 8, § 1; 1995, ch. 12, § 10. https://library.partnertax.ai/us-nm/stat/7-36-9 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-10 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-11 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-12 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-13 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-14 1953 Comp., § 72-29-4, enacted by Laws 1973, ch. 258, § 16; 1985, ch. 109, § 4. https://library.partnertax.ai/us-nm/stat/7-36-15 Laws 1973, ch. 258, § 17; 1953 Comp., § 72-29-5; reenacted by Laws 1975, ch. 165, § 2; 1995, ch. 12, § 11; 2008, ch. 77, § 1. https://library.partnertax.ai/us-nm/stat/7-36-16 1953 Comp., § 72-29-6, enacted by Laws 1973, ch. 258, § 18; 2000, ch. 10, § 1. https://library.partnertax.ai/us-nm/stat/7-36-17 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-18 1953 Comp., § 72-29-7, enacted by Laws 1973, ch. 258, § 19. https://library.partnertax.ai/us-nm/stat/7-36-19 1953 Comp., § 72-29-8, enacted by Laws 1973, ch. 258, § 20. https://library.partnertax.ai/us-nm/stat/7-36-20 1953 Comp., § 72-29-9, enacted by Laws 1973, ch. 258, § 21; 1975, ch. 165, § 3; 1997, ch. 162, § 1; 2005, ch. 231, § 1; 2013, ch. 219, § 1; 2015, ch. 92, § 1. https://library.partnertax.ai/us-nm/stat/7-36-21 1953 Comp., § 72-29-10, enacted by Laws 1973, ch. 258, § 22; 1975, ch. 115, § 1. https://library.partnertax.ai/us-nm/stat/7-36-21.1 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-36-21.2 Laws 2000, ch. 10, § 2; 2001, ch. 321, § 1; 2003, ch. 118, § 1; 2010, ch. 30, § 1. https://library.partnertax.ai/us-nm/stat/7-36-21.3 Laws 2000, ch. 21, § 1; 2001, ch. 321, § 2; 2003, ch. 78, § 1; 2008, ch. 26, § 1; 2013, ch. 161, § 1; 2019, ch. 140, § 1; 2020, ch. 73, § 1. https://library.partnertax.ai/us-nm/stat/7-36-22 1953 Comp., § 72-29-11, enacted by Laws 1973, ch. 258, § 23; 1975, ch. 218, § 2; 1990, ch. 125, § 4. https://library.partnertax.ai/us-nm/stat/7-36-23 1953 Comp., § 72-29-12, enacted by Laws 1973, ch. 258, § 24; 1975, ch. 165, § 4. https://library.partnertax.ai/us-nm/stat/7-36-24 1953 Comp., § 72-29-13, enacted by Laws 1973, ch. 258, § 25; 1975, ch. 165, § 5. https://library.partnertax.ai/us-nm/stat/7-36-25 1953 Comp., § 72-29-14, enacted by Laws 1973, ch. 258, § 26; 1975, ch. 165, § 6; 1982, ch. 29, § 1. https://library.partnertax.ai/us-nm/stat/7-36-26 1953 Comp., § 72-29-15, enacted by Laws 1973, ch. 258, § 27; 1975, ch. 165, § 7; 1983, ch. 295, § 2; 1991, ch. 166, § 6. https://library.partnertax.ai/us-nm/stat/7-36-27 Laws 1973, ch. 258, § 28; 1953 Comp., § 72-29-16; Laws 1975, ch. 165, § 8; 1982, ch. 28, § 4; 1985, ch. 109, § 5; 2007, ch. 273, § 1. https://library.partnertax.ai/us-nm/stat/7-36-28 Laws 1973, ch. 258, § 29; 1953 Comp., § 72-29-17; Laws 1975, ch. 165, § 9; 1978 Comp., § 7-36-28; 2009, ch. 246, § 1; 2009, ch. 247, § 1. https://library.partnertax.ai/us-nm/stat/7-36-29 Laws 1973, ch. 258, § 30; 1953 Comp., § 72-29-18, repealed and reenacted by Laws 1975, ch. 165, § 10; 2016, ch. 49, § 1. https://library.partnertax.ai/us-nm/stat/7-36-30 1978 Comp., § 7-36-30, enacted by Laws 1975, ch. 165, § 11; 1985, ch. 109, § 6; 1987, ch. 206, § 1; 1989, ch. 112, § 1. https://library.partnertax.ai/us-nm/stat/7-36-31 Laws 1973, ch. 258, § 32; 1953 Comp., § 72-29-20; Laws 1985, ch. 109, § 7. https://library.partnertax.ai/us-nm/stat/7-36-32 Laws 1973, ch. 258, § 33; 1953 Comp., § 72-29-21; Laws 1975, ch. 165, § 13. https://library.partnertax.ai/us-nm/stat/7-36-33 1953 Comp., § 72-29-22, enacted by Laws 1975, ch. 165, § 14; 1982, ch. 28, § 5. https://library.partnertax.ai/us-nm/stat/7-37-1 1953 Comp., § 72-30-1, enacted by Laws 1973, ch. 258, § 34; 1986, ch. 32, § 7. https://library.partnertax.ai/us-nm/stat/7-37-2 1953 Comp., § 72-30-2, enacted by Laws 1973, ch. 258, § 35; 1982, ch. 28, § 6. https://library.partnertax.ai/us-nm/stat/7-37-3 1953 Comp., § 72-30-3, enacted by Laws 1973, ch. 258, § 36. https://library.partnertax.ai/us-nm/stat/7-37-4 1953 Comp., § 72-30-4, enacted by Laws 1973, ch. 258, § 37; 1983, ch. 219, § 1; 1989, ch. 81, § 1; 1991, ch. 228, § 1; 1993, ch. 343, § 1. https://library.partnertax.ai/us-nm/stat/7-37-5 1953 Comp., § 72-30-5, enacted by Laws 1973, ch. 258, § 38; 1975, ch. 3, § 1; 1975, ch. 77, § 1; 1977, ch. 140, § 1; 1977, ch. 168, § 1; 1981, ch. 187, § 1; 1983, ch. 330, § 1; 1986, ch. 104, § 1; 1989, ch. 236, § 1; 1989, ch. 353, § 1; 1991, ch. 228, § 2; 1992, ch. 68, § 1; 2000, ch. 17, § 1; 2003, ch. 57, § 1; 2005, ch. 230, § 1; 2025, ch. 10, § 1. https://library.partnertax.ai/us-nm/stat/7-37-5.1 Laws 2000, ch. 92, § 1; 2000, ch. 94, § 1; 2003, ch. 29, § 1; 2003, ch. 57, § 2; 2004, ch. 19, § 21; 2015, ch. 126, § 1; 2025, ch. 10, § 2; 2026, ch. 9, § 1. https://library.partnertax.ai/us-nm/stat/7-37-5.2 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-37-5.3 Laws 2011, ch. 102, § 1. https://library.partnertax.ai/us-nm/stat/7-37-5.4 Laws 2015, ch. 115, § 1. https://library.partnertax.ai/us-nm/stat/7-37-6 1953 Comp., § 72-30-6, enacted by Laws 1973, ch. 258, § 39. https://library.partnertax.ai/us-nm/stat/7-37-7 1953 Comp., § 72-30-7, enacted by Laws 1973, ch. 258, § 40; 1974, ch. 92, § 6; 1975, ch. 132, § 1; 1981, ch. 176, § 2; 1986, ch. 20, § 110; 1990, ch. 125, § 5; 2004, ch. 125, § 3. https://library.partnertax.ai/us-nm/stat/7-37-7.1 1978 Comp., § 7-37-7.1, enacted by Laws 1979, ch. 268, § 1; 1981, ch. 37, § 66; 1983, ch. 213, § 23; 1985 (1st S.S.), ch. 12, § 1; 1986, ch. 32, § 8; 1989, ch. 198, § 2; 1990, ch. 125, § 6; 1991, ch. 212, § 17; 1994, ch. 111, § 4. https://library.partnertax.ai/us-nm/stat/7-37-8 1978 Comp., § 7-37-8, enacted by Laws 1978, ch. 128, § 1; 1983, ch. 301, § 12; 1988, ch. 64, § 1; 1997, ch. 193, § 17. https://library.partnertax.ai/us-nm/stat/7-38-1 1953 Comp., § 72-31-1, enacted by Laws 1973, ch. 258, § 41. https://library.partnertax.ai/us-nm/stat/7-38-2 1953 Comp., § 72-31-2, enacted by Laws 1973, ch. 258, § 42. https://library.partnertax.ai/us-nm/stat/7-38-3 1953 Comp., § 72-31-3, enacted by Laws 1973, ch. 258, § 43. https://library.partnertax.ai/us-nm/stat/7-38-4 1953 Comp., § 72-31-4, enacted by Laws 1973, ch. 258, § 44; 1977, ch. 249, § 61; 1982, ch. 28, § 7; 1986, ch. 20, § 113; 1990, ch. 22, § 2; 1991, ch. 166, § 7. https://library.partnertax.ai/us-nm/stat/7-38-5 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-38-6 1953 Comp., § 72-31-6, enacted by Laws 1973, ch. 258, § 46; 1981, ch. 37, § 67. https://library.partnertax.ai/us-nm/stat/7-38-57 1953 Comp., § 72-31-57, enacted by Laws 1973, ch. 258, § 97; 1974, ch. 92, § 22. https://library.partnertax.ai/us-nm/stat/7-38-58 1953 Comp., § 72-31-58, enacted by Laws 1973, ch. 258, § 98; 1974, ch. 92, § 23. https://library.partnertax.ai/us-nm/stat/7-38-59 1953 Comp., § 72-31-59, enacted by Laws 1973, ch. 258, § 99. https://library.partnertax.ai/us-nm/stat/7-38-60 1953 Comp., § 72-31-61, enacted by Laws 1973, ch. 258, § 101; 1978 Comp., § 7-38-61, recompiled as 1978 Comp., § 7-38-60 by Laws 1982, ch. 28, § 21; 1997, ch. 124, § 1. https://library.partnertax.ai/us-nm/stat/7-38-61 1953 Comp., § 72-31-60, enacted by Laws 1973, ch. 258, § 100; 1977, ch. 177, § 1; 1980 ch. 100, § 1; 1978 Comp., § 7-38-60, recompiled as 1978 Comp., § 7-38- 61 by Laws 1982, ch. 28, § 22; 1997, ch. 124, § 2. https://library.partnertax.ai/us-nm/stat/7-38-62 1953 Comp., § 72-31-62, enacted by Laws 1973, ch. 258, § 102; 1990, ch. 22, § 5; 2015, ch. 44, § 1. https://library.partnertax.ai/us-nm/stat/7-38-63 1953 Comp., § 72-31-63, enacted by Laws 1973, ch. 258, § 103; 1979, ch. 373, § 1; 1990, ch. 22, § 6. https://library.partnertax.ai/us-nm/stat/7-38-64 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-38-65 1953 Comp., § 72-31-65, enacted by Laws 1973, ch. 258, § 105; 1983, ch. 215, § 3; 1985, ch. 109, § 9; 1985, ch. 226, § 1; 1990, ch. 22, § 7; 2001, ch. 253, § 1; 2001, ch. 254, § 1; 2003, ch. 95, § 4; 2013, ch. 155, § 1. https://library.partnertax.ai/us-nm/stat/7-38-66 1953 Comp., § 72-31-66, enacted by Laws 1973, ch. 258, § 106; 1980, ch. 104, § 1; 1982, ch. 28, § 23; 1983, ch. 215, § 4; 1990, ch. 22, § 8; 2001, ch. 253, § 2; 2001, ch. 254, § 2; 2018, ch. 50, § 2. https://library.partnertax.ai/us-nm/stat/7-38-67 1953 Comp., § 72-31-67, enacted by Laws 1973, ch. 258, § 107; 1974, ch. 92, § 24; 1982, ch. 28, § 24; 1983, ch. 215, § 5; 1995, ch. 12, § 12; 2001, ch. 253, § 3; 2001, ch. 254, § 3; 2005, ch. 211, § 1. https://library.partnertax.ai/us-nm/stat/7-38-67.1 1978 Comp., § 7-38-67.1, enacted by Laws 2018, ch. 50, § 3. https://library.partnertax.ai/us-nm/stat/7-38-68 1953 Comp., § 72-31-68, enacted by Laws 1973, ch. 258, § 108; 1985, ch. 109, § 10. https://library.partnertax.ai/us-nm/stat/7-38-69 1953 Comp., § 72-31-69, enacted by Laws 1973, ch. 258, § 109; 1985, ch. 109, § 11; 1990, ch. 22, § 9; 1995, ch. 12, § 13. https://library.partnertax.ai/us-nm/stat/7-38-70 1953 Comp., § 72-31-70, enacted by Laws 1973, ch. 258, § 110; 1982, ch. 28, § 25. https://library.partnertax.ai/us-nm/stat/7-38-71 1953 Comp., § 72-31-71, enacted by Laws 1973, ch. 258, § 111; 1979, ch. 61, § 1; 1982, ch. 28, § 26; 1986, ch. 20, § 117; 1990, ch. 22, § 10; 1995, ch. 12, § 14; 2026, ch. 31, § 15. https://library.partnertax.ai/us-nm/stat/7-38-72 1953 Comp., § 72-31-72, enacted by Laws 1973, ch. 258, § 112; 1982, ch. 28, § 27. https://library.partnertax.ai/us-nm/stat/7-38-73 1953 Comp., § 72-31-73, enacted by Laws 1973, ch. 258, § 113. https://library.partnertax.ai/us-nm/stat/7-38-74 1953 Comp., § 72-31-74, enacted by Laws 1973, ch. 258, § 114. https://library.partnertax.ai/us-nm/stat/7-38-75 1953 Comp., § 72-31-75, enacted by Laws 1973, ch. 258, § 115; 1974, ch. 92, § 25. https://library.partnertax.ai/us-nm/stat/7-38-76 1953 Comp., § 72-31-76, enacted by Laws 1973, ch. 258, § 116; 1974, ch. 92, § 26; 2003, ch. 95, § 5. https://library.partnertax.ai/us-nm/stat/7-38-77 1953 Comp., § 72-31-77, enacted by Laws 1973, ch. 258, § 117; 1974, ch. 92, § 27; 1981, ch. 37, § 79; 1995, ch. 65, § 1; 2000, ch. 32, § 1; 2015, ch. 39, § 1. https://library.partnertax.ai/us-nm/stat/7-38-77.1 1978 Comp., § 7-38-77.1, enacted by Laws 1995, ch. 65, § 2. https://library.partnertax.ai/us-nm/stat/7-38-78 1953 Comp., § 72-31-78, enacted by Laws 1973, ch. 258, § 118; 1974, ch. 92, § 28; 1981, ch. 37, § 80; 2015, ch. 39, § 2. https://library.partnertax.ai/us-nm/stat/7-38-79 1953 Comp., § 72-31-79, enacted by Laws 1973, ch. 258, § 119; 1981, ch. 37, § 81. https://library.partnertax.ai/us-nm/stat/7-38-80 1953 Comp., § 72-31-80, enacted by Laws 1973, ch. 258, § 120. https://library.partnertax.ai/us-nm/stat/7-38-81 1953 Comp., § 72-31-81, enacted by Laws 1973, ch. 258, § 121. https://library.partnertax.ai/us-nm/stat/7-38-81.1 Laws 1983, ch. 109, § 1; 2000, ch. 32, § 2. https://library.partnertax.ai/us-nm/stat/7-38-82 1953 Comp., § 72-31-82, enacted by Laws 1973, ch. 258, § 122. https://library.partnertax.ai/us-nm/stat/7-38-83 1953 Comp., § 72-31-83, enacted by Laws 1973, ch. 258, § 123. https://library.partnertax.ai/us-nm/stat/7-38-84 1953 Comp., § 72-31-84, enacted by Laws 1973, ch. 258, § 124; 1974, ch. 92, § 29; 2015, ch. 2, § 1. https://library.partnertax.ai/us-nm/stat/7-38-85 1953 Comp., § 72-31-85, enacted by Laws 1973, ch. 258, § 125; 1979, ch. 59, § 1. https://library.partnertax.ai/us-nm/stat/7-38-86 1953 Comp., § 72-31-86, enacted by Laws 1973, ch. 258, § 126. https://library.partnertax.ai/us-nm/stat/7-38-87 1953 Comp., § 72-31-87, enacted by Laws 1973, ch. 258, § 127; 1974, ch. 92, § 30; 1982, ch. 28, § 28; 1991, ch. 166, § 10. https://library.partnertax.ai/us-nm/stat/7-38-88 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-38-89 1953 Comp., § 72-31-89, enacted by Laws 1973, ch. 258, § 129; 1982, ch. 28, § 29; 1983, ch. 215, § 7; 1991, ch. 166, § 11. https://library.partnertax.ai/us-nm/stat/7-38-90 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-38-91 2026-07-12 https://library.partnertax.ai/us-nm/stat/7-38-92 1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132. https://library.partnertax.ai/us-nm/stat/7-38-93 1953 Comp., § 72-31-93, enacted by Laws 1973, ch. 258, § 133. https://library.partnertax.ai/us-nm/stat/7-39-1 1978 Comp., § 7-39-1, enacted by Laws 1990, ch. 125, § 8. https://library.partnertax.ai/us-nm/stat/7-39-2 1978 Comp., § 7-39-2, enacted by Laws 1990, ch. 125, § 9. https://library.partnertax.ai/us-nm/stat/7-39-3 1978 Comp., § 7-39-3, enacted by Laws 1990, ch. 125, § 10. https://library.partnertax.ai/us-nm/stat/7-39-4 1978 Comp., § 7-39-4, enacted by Laws 1990, ch. 125, § 11. https://library.partnertax.ai/us-nm/stat/7-39-5 1978 Comp., § 7-39-5, enacted by Laws 1990, ch. 125, § 12. https://library.partnertax.ai/us-nm/stat/7-39-6 1978 Comp., § 7-39-6, enacted by Laws 1990, ch. 125, § 13. https://library.partnertax.ai/us-nm/stat/7-39-7 1978 Comp., § 7-39-7, enacted by Laws 1990, ch. 125, § 14. https://library.partnertax.ai/us-nm/stat/7-39-8 1978 Comp., § 7-39-8, enacted by Laws 1990, ch. 125, § 15. https://library.partnertax.ai/us-nm/stat/7-39-9 1978 Comp., § 7-39-9, enacted by Laws 1990, ch. 125, § 16. https://library.partnertax.ai/us-nm/stat/7-39-10 1978 Comp., § 7-39-10, enacted by Laws 1990, ch. 125, § 17. https://library.partnertax.ai/us-nm/stat/7-40-1 Laws 2018, ch. 57, § 1. https://library.partnertax.ai/us-nm/stat/7-40-2 Laws 2018, ch. 57, § 2; 2021, ch. 65, § 34. https://library.partnertax.ai/us-nm/stat/7-40-3 Laws 2018, ch. 57, § 3; 2021, ch. 65, § 35; 2021, ch. 136, § 2; 2023, ch. 85, § 21. https://library.partnertax.ai/us-nm/stat/7-40-4 Laws 2018, ch. 57, § 4. https://library.partnertax.ai/us-nm/stat/7-40-5 Laws 2018, ch. 57, § 5; 2025, ch. 130, § 147. https://library.partnertax.ai/us-nm/stat/7-40-6 Laws 2018, ch. 57, § 6; 2023, ch. 85, § 22. https://library.partnertax.ai/us-nm/stat/7-40-7 Laws 2018, ch. 57, § 7; 2021, ch. 65, § 36. https://library.partnertax.ai/us-nm/stat/7-40-8 Laws 2018, ch. 57, § 8; repealed by Laws 2019, ch. 47, § 4. https://library.partnertax.ai/us-nm/stat/7-40-9 Laws 2018, ch. 57, § 9; repealed by Laws 2019, ch, 47, § 4. https://library.partnertax.ai/us-nm/stat/7-40-10 Laws 2018, ch. 57, § 10. https://library.partnertax.ai/us-nm/stat/7-41-1 Laws 2019, ch. 53, § 1. https://library.partnertax.ai/us-nm/stat/7-41-2 Laws 2019, ch. 53, § 2. https://library.partnertax.ai/us-nm/stat/7-41-3 Laws 2019, ch. 53, § 3. https://library.partnertax.ai/us-nm/stat/7-41-4 Laws 2019, ch. 53, § 4. https://library.partnertax.ai/us-nm/stat/7-41-5 Laws 2019, ch. 53, § 5. https://library.partnertax.ai/us-nm/stat/7-41-6 Laws 2019, ch. 53, § 6. https://library.partnertax.ai/us-nm/stat/7-41-7 Laws 2019, ch. 53, § 7. https://library.partnertax.ai/us-nm/stat/7-41-8 Laws 2019, ch. 53, § 8. https://library.partnertax.ai/us-nm/stat/7-42-1 Laws 2021 (1st S.S.), ch. 4, § 43. https://library.partnertax.ai/us-nm/stat/7-42-2 Laws 2021 (1st S.S.), ch. 4, § 44. https://library.partnertax.ai/us-nm/stat/7-42-3 Laws 2021 (1st S.S.), ch. 4, § 45. https://library.partnertax.ai/us-nm/stat/7-42-4 Laws 2021 (1st S.S.), ch. 4, § 46; 2023, ch. 85, § 23. https://library.partnertax.ai/us-nm/stat/7-42-5 Laws 2021 (1st S.S.), ch. 4, § 47.