NMSA 1978 Chapter 7 — Taxation

1,737 sections.

Article 1 — Administration

Article 1A — Project Mainstream Employment Tax Credit

Article 1B — Administrative Hearings Office

Article 2 — Income Tax General Provisions

Article 2A — Corporate Income and Franchise Tax

Article 2B — Solar Capital Investments (Recompiled.)

7-2B-1 Recompiled Repealed

Article 2C — Tax Refund Intercept Program

Article 2D — Venture Capital Investments (Repealed.)

Article 2E — Rural Job Tax Credits

Article 2F — Film Production Tax Credit

Article 2G — New Mexico Filmmaker Tax Credit (Repealed.)

7-2G-1 Repealed Repealed

Article 2H — Native American Veterans' Income Tax Settlement

Article 3 — Income Tax Withholding

Article 3A — Oil and Gas Proceeds and Pass-Through Entity

Article 5 — Multistate Tax Compact

Article 5A — Streamlined Sales and Use Tax Administration

Article 7 — Estate Tax

Article 8A — Uniform Unclaimed Property Act

Article 9 — Gross Receipts and Compensating Tax

Article 9A — Investment Credit

Article 9B — Filmmaker's Credit (Repealed.)

Article 9C — Interstate Telecommunications Gross Receipts Tax

Article 9D — Capital Equipment Tax Credit (Repealed.)

Article 9E — Laboratory Partnership with Small Business Tax

Article 9F — Technology Jobs and Research and Development Tax

Article 9G — Other Tax Credits

Article 9H — Research and Development Small Business Tax Credit

Article 9I — Affordable Housing Tax Credit Act

Article 9J — Alternative Energy Product Manufacturers Tax Credit

Article 10 — Gross Receipts Tax Registration

Article 11 — Railroad Car Company Tax

Article 12 — Cigarette Tax

Article 12A — Tobacco Products Tax

Article 13 — Gasoline Tax

Article 13A — Petroleum Products Loading Fee

Article 14 — Motor Vehicle Excise Tax

Article 14A — Leased Vehicle Gross Receipts Tax

Article 15 — Trip Tax

Article 15A — Weight Distance Tax

Article 16A — Special Fuels Supplier Tax

Article 16B — Alternative Fuel Tax

Article 17 — Liquor Excise Tax

Article 18 — Electrical Energy Tax (Repealed.)

Article 18A — Controlled Substance Tax (Repealed.)

Article 19A — Special Municipal Gross Receipts Tax (Repealed.)

Article 19B — Municipal Environmental Services Gross Receipts Tax

Article 19C — Municipal Infrastructure Gross Receipts Tax

Article 20 — County Gross Receipts Tax (Repealed, Recompiled.)

Article 20A — County Fire Protection Excise Tax (Repealed,

Article 20B — County Environmental Services Gross Receipts Tax

Article 20C — Local Hospital Gross Receipts Tax (Repealed.)

Article 20D — County Health Care Gross Receipts Tax (Repealed,

Article 20F — County Correctional Facility Gross Receipts Tax

Article 23 — Exemption of Producers from Licenses

Article 24 — Municipal and County Gross Receipts Tax on Liquor

Article 24B — Special County Hospital Gasoline Tax (Repealed.)

Article 25 — Resources Excise Tax

Article 26 — Severance Tax

Article 27 — Severance Tax Bonding Act

Article 29 — Oil and Gas Severance Tax

Article 29A — Enhanced Oil Recovery

Article 29B — Natural Gas and Crude Oil Production Incentives

Article 29C — Intergovernmental Tax Credits

Article 31 — Oil and Gas Emergency School Tax

Article 32 — Oil and Gas Ad Valorem Production Tax

Article 35 — Property Tax

Article 36 — Valuation of Property

Article 37 — Imposition of Property Tax

Article 38 — Administration and Enforcement of Property Taxes

Article 39 — Copper Production Ad Valorem Tax

Article 40 — Insurance Premium Tax

Article 41 — Health Care Quality Surcharge

Article 42 — Cannabis Tax