us-nm/stat

1,737 sections.

• 7-1-1 Short title
• 7-1-2 Applicability
• 7-1-2.1 Repealed
• 7-1-2.2 Repealed
• 7-1-3 Definitions
• 7-1-4 Investigative authority and powers
• 7-1-4.1 New Mexico taxpayer bill of rights created; purpose
• 7-1-4.2 New Mexico taxpayer bill of rights
• 7-1-4.3 New Mexico taxpayer bill of rights; notice to the public
• 7-1-4.4 Notice of potential eligibility required
• 7-1-5 Repealed
• 7-1-6 Receipts; disbursements; funds created
• 7-1-6.1 7-1-6.1
• 7-1-6.2 Distribution; small cities assistance fund
• 7-1-6.3 Repealed
• 7-1-6.4 Distribution; municipality from gross receipts tax
• 7-1-6.5 Distribution; small counties assistance fund
• 7-1-6.6 Repealed
• 7-1-6.7 Distributions; state aviation fund
• 7-1-6.8 Distribution; motorboat fuel tax fund
• 7-1-6.9 7-1-6.9
• 7-1-6.10 Distributions; state road fund
• 7-1-6.11 Distributions of cigarette taxes
• 7-1-6.12 7-1-6.12
• 7-1-6.13 7-1-6.13
• 7-1-6.14 Repealed
• 7-1-6.15 Adjustments of distributions or transfers
• 7-1-6.16 County equalization distribution
• 7-1-6.17 Repealed
• 7-1-6.18 Distribution; voluntary tax refund contributions
• 7-1-6.19 Distribution; county government road fund created
• 7-1-6.20 7-1-6.20
• 7-1-6.21 Distribution to oil and gas reclamation fund
• 7-1-6.22 7-1-6.22
• 7-1-6.23 Distribution to severance tax bonding fund
• 7-1-6.24 Repealed
• 7-1-6.25 7-1-6.25
• 7-1-6.26 County government road fund; distribution
• 7-1-6.27 Distribution; municipal roads
• 7-1-6.28 7-1-6.28
• 7-1-6.29 7-1-6.29
• 7-1-6.30 Distribution; retiree health care fund
• 7-1-6.31 7-1-6.31
• 7-1-6.32 Distribution; solid waste assessment fee
• 7-1-6.33 Distribution to county-supported medicaid fund
• 7-1-6.34 Repealed
• 7-1-6.35 Repealed
• 7-1-6.36 7-1-6.36
• 7-1-6.37 Repealed
• 7-1-6.38 Distribution; governmental gross receipts tax
• 7-1-6.39 7-1-6.39
• 7-1-6.40 7-1-6.40
• 7-1-6.41 7-1-6.41
• 7-1-6.42 7-1-6.42
• 7-1-6.43 7-1-6.43
• 7-1-6.44 Distribution; gasoline tax sharing agreement
• 7-1-6.45 Repealed
• 7-1-6.46 7-1-6.46
• 7-1-6.47 7-1-6.47
• 7-1-6.48 Repealed
• 7-1-6.49 Repealed
• 7-1-6.50 Repealed
• 7-1-6.51 Distribution; municipal event center surcharge
• 7-1-6.52 7-1-6.52
• 7-1-6.53 7-1-6.53
• 7-1-6.54 7-1-6.54
• 7-1-6.55 Repealed
• 7-1-6.56 Repealed
• 7-1-6.57 Repealed
• 7-1-6.58 Distribution; public election fund
• 7-1-6.59 Repealed
• 7-1-6.60 Repealed
• 7-1-6.61 7-1-6.61
• 7-1-6.62 Distribution; premium tax
• 7-1-6.63 7-1-6.63
• 7-1-6.64 Repealed
• 7-1-6.65 Repealed
• 7-1-6.66 7-1-6.66
• 7-1-6.67 7-1-6.67
• 7-1-6.68 7-1-6.68
• 7-1-6.69 7-1-6.69
• 7-1-6.70 Distribution; land grant-merced assistance fund
• 7-1-6.71 7-1-6.71
• 7-1-6.72 Distribution; health care delivery and access fund
• 7-1-6.73 Distribution; state fairgrounds district
• 7-1-7 Repealed
• 7-1-8 Confidentiality of returns and other information
• 7-1-8.1 7-1-8.1
• 7-1-8.2 Information required to be revealed
• 7-1-8.3 Information that may be revealed to public
• 7-1-8.4 7-1-8.4
• 7-1-8.5 7-1-8.5
• 7-1-8.6 7-1-8.6
• 7-1-8.7 7-1-8.7
• 7-1-8.8 7-1-8.8
• 7-1-8.9 7-1-8.9
• 7-1-8.10 7-1-8.10
• 7-1-8.11 7-1-8.11
• 7-1-9 7-1-9
• 7-1-10 7-1-10
• 7-1-11 7-1-11
• 7-1-11.1 Managed audits
• 7-1-11.2 Required audit notices
• 7-1-12 Identification of taxpayers
• 7-1-12.1 7-1-12.1
• 7-1-12.2 7-1-12.2
• 7-1-13 Taxpayer returns; payment of taxes; extension of time
• 7-1-13.1 Method of payment of certain taxes due
• 7-1-13.2 Repealed
• 7-1-13.3 Repealed
• 7-1-13.4 Electronic payments; reversals
• 7-1-14 7-1-14
• 7-1-15 Secretary may set tax reporting and payment intervals
• 7-1-15.1 Secretary may permit or require rounding
• 7-1-15.2 Repealed
• 7-1-16 Delinquent taxpayer
• 7-1-17 Assessment of tax; presumption of correctness
• 7-1-17.1 Tax liability; spouse or former spouse
• 7-1-18 Limitation on assessment by department
• 7-1-19 Limitation of actions
• 7-1-20 Compromise of taxes; closing agreements
• 7-1-21 Installment payments of taxes; installment agreements
• 7-1-21.1 Special agreements; alternative gross receipts taxpayer
• 7-1-22 Exhaustion of administrative remedies
• 7-1-23 Disputing liabilities; election of remedies
• 7-1-24 Disputing liabilities; administrative protest
• 7-1-24.1 Repealed
• 7-1-25 Appeals from hearing officer's decision and order
• 7-1-26 Disputing liabilities; claim for rebate or refund
• 7-1-26.1 Repealed
• 7-1-27 7-1-27
• 7-1-28 Authority for abatements of assessments of tax
• 7-1-29 Authority to make refunds, credits or rebates
• 7-1-29.1 Awarding of costs and fees
• 7-1-29.2 Credit claims
• 7-1-30 Collection of penalties and interest
• 7-1-31 Seizure of property by levy for collection of taxes
• 7-1-32 Contents of warrant of levy
• 7-1-33 Successive seizures
• 7-1-34 Surrender of property subject to levy; penalty
• 7-1-35 Stay of levy
• 7-1-36 Property exempt from levy
• 7-1-37 Assessment as lien
• 7-1-38 Notice of lien
• 7-1-39 7-1-39
• 7-1-40 Foreclosure of lien
• 7-1-41 Notice of seizure
• 7-1-42 Notice of sale
• 7-1-43 Sale of indivisible property
• 7-1-44 Requirements of sale
• 7-1-45 Manner of sale or conversion to money
• 7-1-46 Minimum prices
• 7-1-47 Redemption before sale
• 7-1-48 Documents of title
• 7-1-49 Legal effect of certificate of sale
• 7-1-50 Legal effect of deed to real property
• 7-1-51 Proceeds of levy and sale
• 7-1-52 Release of levy
• 7-1-53 Enjoining delinquent taxpayer from continuing in business
• 7-1-54 Security for payment of tax
• 7-1-55 Contractor's bond for gross receipts; tax; penalty
• 7-1-56 Sale of or proceedings against security
• 7-1-57 Surety bonds
• 7-1-58 Permanence of tax debt; civil actions to collect tax
• 7-1-59 Jeopardy assessments
• 7-1-60 Estoppel against state
• 7-1-61 Duty of successor in business
• 7-1-62 Duty of secretary; release of successor
• 7-1-63 Assessment of tax due; application of payment
• 7-1-64 Repealed
• 7-1-65 Reciprocal enforcement of tax judgments
• 7-1-66 7-1-66
• 7-1-67 Interest on deficiencies
• 7-1-67.1 Repealed
• 7-1-68 Interest on overpayments
• 7-1-69 Civil penalty for failure to pay tax or file a return
• 7-1-69.1 Civil penalty for failure to file an information return
• 7-1-69.2 Civil penalty for failure to correctly file certain deductions
• 7-1-70 Civil penalty for bad checks
• 7-1-71 Civil penalty for failure to collect and pay over tax
• 7-1-71.1 Tax return preparers; requirements; penalties
• 7-1-71.2 Repealed
• 7-1-71.3 Willful failure to collect and pay over taxes
• 7-1-71.4 Tax return preparer; electronic filing requirement; penalty
• 7-1-72 Attempts to evade or defeat tax
• 7-1-72.1 7-1-72.1
• 7-1-73 Tax fraud
• 7-1-74 7-1-74
• 7-1-75 Assault and battery of a department employee
• 7-1-76 Revealing information concerning taxpayers
• 7-1-77 7-1-77
• 7-1-78 Burden of proof in fraud cases
• 7-1-79 Enforcement officials
• 7-1-80 Dissolution or withdrawal of corporation
• 7-1-81 Repealed
• 7-1-82 7-1-82
• 7-1-83 7-1-83
• 7-1-84 Tax expenditure budget
• 7-1A-1 Repealed
• 7-1A-2 Repealed
• 7-1A-3 Repealed
• 7-1A-4 Repealed
• 7-1A-5 Repealed
• 7-1B-1 Short title
• 7-1B-2 Administrative hearings office; created
• 7-1B-3 Chief hearing officer; appointment
• 7-1B-4 Chief hearing officer selection committee; duties
• 7-1B-5 7-1B-5
• 7-1B-6 Hearing officer code of conduct; independence
• 7-1B-7 Certain actions prohibited
• 7-1B-8 Tax protests; procedures
• 7-1B-9 Motor vehicle administrative hearings; procedures
• 7-1B-10 7-1B-10
• 7-2-1 Short title
• 7-2-2 Definitions
• 7-2-3 Imposition and levy of tax
• 7-2-4 Exemptions
• 7-2-5 Repealed
• 7-2-5.1 Repealed
• 7-2-5.2 Exemption; income of persons sixty-five and older or blind
• 7-2-5.3 Repealed
• 7-2-5.4 Repealed
• 7-2-5.5 7-2-5.5
• 7-2-5.6 Exemption; medical care savings accounts
• 7-2-5.7 7-2-5.7
• 7-2-5.8 Exemption for low- and middle-income taxpayers
• 7-2-5.9 7-2-5.9
• 7-2-5.10 7-2-5.10
• 7-2-5.11 Exemption; armed forces salaries
• 7-2-5.12 Repealed
• 7-2-5.13 Exemption; armed forces retirement pay
• 7-2-5.14 Exemption; social security income
• 7-2-6 Repealed
• 7-2-7 Individual income tax rates
• 7-2-7.1 Tax tables
• 7-2-7.2 Repealed
• 7-2-7.3 Repealed
• 7-2-7.4 2020 income tax rebate
• 7-2-7.5 Supplemental 2021 income tax rebates
• 7-2-7.6 2021 income tax rebate
• 7-2-7.7 Additional 2021 income tax rebates
• 7-2-8 Repealed
• 7-2-9 Tax computation; alternative method
• 7-2-10 Income taxes applied to individuals on federal areas
• 7-2-11 Tax credit; income allocation and apportionment
• 7-2-12 Taxpayer returns; payment of tax
• 7-2-12.1 Limitation on claiming of credits and tax rebates
• 7-2-12.2 Estimated tax due; payment of estimated tax; penalty
• 7-2-13 Credit for taxes paid other states by resident individuals
• 7-2-14 Low-income comprehensive tax rebate
• 7-2-14.1 Repealed
• 7-2-14.2 Repealed
• 7-2-14.3 7-2-14.3
• 7-2-14.4 7-2-14.4
• 7-2-14.5 Imposition of tax; limitations
• 7-2-15 Repealed
• 7-2-16 Repealed
• 7-2-16.1 Repealed
• 7-2-17 Repealed
• 7-2-17.1 Repealed
• 7-2-18 7-2-18
• 7-2-18.1 7-2-18.1
• 7-2-18.2 Credit for preservation of cultural property; refund
• 7-2-18.3 Repealed
• 7-2-18.4 Repealed
• 7-2-18.5 Repealed
• 7-2-18.6 Repealed
• 7-2-18.7 Repealed
• 7-2-18.8 Repealed
• 7-2-18.9 Repealed
• 7-2-18.10 Tax credit; certain conveyances of real property
• 7-2-18.11 Repealed
• 7-2-18.12 Repealed
• 7-2-18.13 7-2-18.13
• 7-2-18.14 Repealed
• 7-2-18.15 Working families tax credit
• 7-2-18.16 7-2-18.16
• 7-2-18.17 Angel investment credit
• 7-2-18.18 Renewable energy production tax credit
• 7-2-18.19 Repealed
• 7-2-18.20 Repealed
• 7-2-18.21 Repealed
• 7-2-18.22 Rural health care practitioner tax credit
• 7-2-18.23 Repealed
• 7-2-18.24 7-2-18.24
• 7-2-18.25 Repealed
• 7-2-18.26 Agricultural biomass income tax credit
• 7-2-18.27 Repealed
• 7-2-18.28 Repealed
• 7-2-18.29 2015 sustainable building income tax credit
• 7-2-18.30 Repealed
• 7-2-18.31 New solar market development income tax credit
• 7-2-18.32 2021 sustainable building income tax credit
• 7-2-18.33 Credit; nurses; 2022 taxable year
• 7-2-18.34 Child income tax credit
• 7-2-18.35 Home fire recovery income tax credit
• 7-2-18.36 7-2-18.36
• 7-2-18.37 7-2-18.37
• 7-2-18.38 Geothermal electricity generation income tax credit
• 7-2-18.39 Advanced energy equipment income tax credit
• 7-2-18.40 Local journalist employment income tax credit
• 7-2-18.41 Local news printer income tax credit
• 7-2-18.42 Physician tax credit
• 7-2-19 Repealed
• 7-2-20 Information returns
• 7-2-21 Fiscal years permitted
• 7-2-21.1 Accounting methods
• 7-2-22 Administration
• 7-2-23 Repealed
• 7-2-24 Optional designation of tax refund contributions
• 7-2-24.1 Repealed
• 7-2-24.2 Repealed
• 7-2-25 Repealed
• 7-2-26 Repealed
• 7-2-27 Repealed
• 7-2-28 Repealed
• 7-2-28.1 Veterans' state cemetery fund; created
• 7-2-29 Repealed
• 7-2-30 Repealed
• 7-2-30.1 Repealed
• 7-2-30.2 Repealed
• 7-2-30.3 Repealed
• 7-2-30.4 Repealed
• 7-2-30.5 Repealed
• 7-2-30.6 Repealed
• 7-2-30.7 Repealed
• 7-2-30.8 Repealed
• 7-2-30.9 Repealed
• 7-2-30.10 Repealed
• 7-2-30.11 Repealed
• 7-2-31 Repealed
• 7-2-31.1 7-2-31.1
• 7-2-32 Deduction; payments into education trust fund
• 7-2-33 Repealed
• 7-2-34 Deduction; net capital gain income
• 7-2-35 Deleted
• 7-2-36 Deduction; expenses related to organ donation
• 7-2-37 7-2-37
• 7-2-38 7-2-38
• 7-2-39 Deduction from net income for certain dependents
• 7-2-40 Deduction; income from leasing a liquor license
• 7-2-41 7-2-41
• 7-2A-1 Short title
• 7-2A-2 Definitions
• 7-2A-3 Imposition and levy of taxes
• 7-2A-4 Exemptions
• 7-2A-4.1 Repealed
• 7-2A-5 Corporate income tax rates
• 7-2A-5.1 Corporate franchise tax amount
• 7-2A-6 Tax computation; alternative method
• 7-2A-7 Taxes applied to corporations on federal areas
• 7-2A-8 Repealed
• 7-2A-8.1 Repealed
• 7-2A-8.2 Repealed
• 7-2A-8.3 Combined and consolidated returns
• 7-2A-8.4 Repealed
• 7-2A-8.5 Repealed
• 7-2A-8.6 7-2A-8.6
• 7-2A-8.7 Repealed
• 7-2A-8.8 Repealed
• 7-2A-8.9 Tax credit; certain conveyances of real property
• 7-2A-9 Taxpayer returns; payment of tax
• 7-2A-9.1 7-2A-9.1
• 7-2A-9.2 Limitation on claiming of credits and tax rebates
• 7-2A-10 Information returns
• 7-2A-11 Accounting methods
• 7-2A-12 Fiscal years permitted
• 7-2A-13 Administration
• 7-2A-14 Repealed
• 7-2A-15 Repealed
• 7-2A-16 Intergovernmental business tax credit
• 7-2A-17 Repealed
• 7-2A-17.1 Repealed
• 7-2A-18 Repealed
• 7-2A-19 7-2A-19
• 7-2A-19.1 7-2A-19.1
• 7-2A-19.2 Clean car charging unit corporate income tax credit
• 7-2A-19.3 7-2A-19.3
• 7-2A-19.4 Local journalist employment corporate income tax credit
• 7-2A-19.5 Local news printer corporate income tax credit
• 7-2A-20 Repealed
• 7-2A-21 Repealed
• 7-2A-22 Repealed
• 7-2A-23 Repealed
• 7-2A-24 7-2A-24
• 7-2A-24.1 7-2A-24.1
• 7-2A-25 Repealed
• 7-2A-26 Agricultural biomass corporate income tax credit
• 7-2A-27 Repealed
• 7-2A-28 2015 sustainable building corporate income tax credit
• 7-2A-28.1 2021 sustainable building corporate income tax credit
• 7-2A-29 Repealed
• 7-2A-30 Repealed
• 7-2A-31 Deduction; income from leasing a liquor license
• 7-2B-1 Recompiled
• 7-2C-1 Short title
• 7-2C-2 Purpose
• 7-2C-3 Definitions
• 7-2C-4 Remedy additional
• 7-2C-5 Department to aid in collection of debts through setoff
• 7-2C-6 Procedures for setoff; notifications to debtor
• 7-2C-7 Suspense account
• 7-2C-8 Interest becomes obligation of claimant agency
• 7-2C-9 7-2C-9
• 7-2C-10 Final determination and notice of setoff
• 7-2C-11 Priority of claims
• 7-2C-12 Administrative costs; charges appropriated to department
• 7-2C-13 Confidentiality; exemption
• 7-2C-14 Repealed
• 7-2D-1 Repealed
• 7-2D-2 Repealed
• 7-2D-3 Repealed
• 7-2D-4 Repealed
• 7-2D-5 Repealed
• 7-2D-6 Repealed
• 7-2D-7 Repealed
• 7-2D-8 Repealed
• 7-2D-8.1 Repealed
• 7-2D-9 Repealed
• 7-2D-10 Repealed
• 7-2D-11 Repealed
• 7-2D-12 Repealed
• 7-2D-13 Repealed
• 7-2D-14 Repealed
• 7-2E-1 Repealed
• 7-2E-1.1 Tax credit; rural job tax credit
• 7-2E-2 Repealed
• 7-2F-1 Repealed
• 7-2F-1.1 Short title
• 7-2F-2 Definitions
• 7-2F-2.1 Repealed
• 7-2F-3 Purposes; goals
• 7-2F-4 Reporting; accountability
• 7-2F-5 Assignment
• 7-2F-6 Repealed
• 7-2F-7 Repealed
• 7-2F-8 Repealed
• 7-2F-9 Repealed
• 7-2F-10 Repealed
• 7-2F-11 Repealed
• 7-2F-12 7-2F-12
• 7-2F-13 New film production tax credit
• 7-2F-14 7-2F-14
• 7-2F-15 Nonresident below-the-line crew credit
• 7-2G-1 Repealed
• 7-2H-1 Repealed
• 7-2H-2 Repealed
• 7-2H-3 Repealed
• 7-2H-4 Repealed
• 7-3-1 Short title
• 7-3-2 Definitions
• 7-3-3 Tax withheld at source
• 7-3-4 Deductions considered taxes
• 7-3-5 7-3-5
• 7-3-6 Date payment due
• 7-3-7 Statements of withholding
• 7-3-8 7-3-8
• 7-3-9 Withheld amounts credited against tax
• 7-3-10 Voluntary submission to act
• 7-3-11 Acts to be performed by agents; liability of third parties
• 7-3-12 Repealed
• 7-3-13 Withholding return required
• 7-3-14 Composite returns
• 7-3A-1 Short title
• 7-3A-2 Definitions
• 7-3A-3 Withholding from oil and gas proceeds and net income
• 7-3A-4 Deductions considered taxes
• 7-3A-5 7-3A-5
• 7-3A-6 Date payment due; form
• 7-3A-7 Statements of withholding
• 7-3A-8 Withheld amounts credited against income tax
• 7-3A-9 Interpretation of act; administration and enforcement of act
• 7-3A-10 Election of entity-level tax; credit
• 7-4-1 Short title
• 7-4-2 Definitions
• 7-4-3 Allocation and apportionment of income in general
• 7-4-4 When taxable in another state
• 7-4-5 Allocation of certain nonbusiness income
• 7-4-6 Allocation of rents and royalties
• 7-4-7 Allocation of capital gains and losses
• 7-4-8 Allocation of interest and dividends
• 7-4-9 Allocation of patent and copyright royalties
• 7-4-10 Apportionment of business income
• 7-4-11 Property factor for apportionment of business income
• 7-4-12 Valuation of property for inclusion in property factor
• 7-4-13 7-4-13
• 7-4-14 Payroll factor for apportionment of business income
• 7-4-15 7-4-15
• 7-4-16 Sales factor for apportionment of business income
• 7-4-17 7-4-17
• 7-4-18 7-4-18
• 7-4-19 7-4-19
• 7-4-20 Agreements authorized in unusual cases
• 7-4-21 Construction of act
• 7-5-1 Compact enacted and entered into
• 7-5-2 Election of alternative tax
• 7-5-3 Appointment of multistate tax commission member
• 7-5-4 Alternate designated by commissioner
• 7-5-5 Counsel to be designated
• 7-5-6 Local government advisors
• 7-5-7 Interaudits provisions made applicable
• 7-5A-1 Short title
• 7-5A-2 Legislative findings
• 7-5A-3 Definitions
• 7-5A-4 Authority to enter agreement
• 7-5A-5 Relationship to state law
• 7-5A-6 Agreement requirements
• 7-5A-7 Member states
• 7-5A-8 Limited binding and beneficial effect
• 7-5A-9 Liability
• 7-7-1 Short title
• 7-7-2 Definitions
• 7-7-3 Residents; tax imposed; credit for tax paid other state
• 7-7-4 Nonresidents; tax imposed; exemption
• 7-7-5 Tax return
• 7-7-6 Date payment due
• 7-7-7 7-7-7
• 7-7-8 Department to file certificate; final settlement of account
• 7-7-9 7-7-9
• 7-7-10 Administration
• 7-7-11 Sale of property to pay tax
• 7-7-12 Liability for failure to pay tax before distribution or delivery
• 7-7-15 Short title
• 7-7-16 Definitions
• 7-7-17 Payment of estate tax in works of art
• 7-7-18 Procedure for payment in works of art
• 7-7-19 Agreement on valuation
• 7-7-20 Credit against tax
• 7-8A-1 Definitions
• 7-8A-2 Presumptions of abandonment
• 7-8A-3 7-8A-3
• 7-8A-4 Rules for taking custody
• 7-8A-5 Dormancy charge
• 7-8A-6 7-8A-6
• 7-8A-7 Report of abandoned property
• 7-8A-8 Payment or delivery of abandoned property
• 7-8A-9 Notice and publication of lists of abandoned property
• 7-8A-10 Custody by state; recovery by holder; defense of holder
• 7-8A-10.1 Exercise of due diligence; liability; notice
• 7-8A-11 7-8A-11
• 7-8A-12 Public sale of abandoned property
• 7-8A-13 Deposit of funds
• 7-8A-14 Claim of another state to recover property
• 7-8A-15 7-8A-15
• 7-8A-16 Appeal; action to establish claim
• 7-8A-17 Election to take payment or delivery
• 7-8A-18 7-8A-18
• 7-8A-19 Periods of limitation
• 7-8A-20 Requests for reports and examination of records
• 7-8A-21 Retention of records
• 7-8A-22 Enforcement
• 7-8A-23 7-8A-23
• 7-8A-24 Interest and penalties
• 7-8A-25 Agreement to locate property
• 7-8A-26 Foreign transactions
• 7-8A-27 Transitional provisions
• 7-8A-28 Rules
• 7-8A-29 Uniformity of application and construction
• 7-8A-30 Short title
• 7-8A-31 Severability clause
• 7-9-1 Short title
• 7-9-2 Purpose
• 7-9-3 Definitions
• 7-9-3.1 Repealed
• 7-9-3.2 Additional definition
• 7-9-3.3 Definition; engaging in business
• 7-9-3.4 7-9-3.4
• 7-9-3.5 Definition; gross receipts
• 7-9-4 7-9-4
• 7-9-4.1 Repealed
• 7-9-4.2 Repealed
• 7-9-4.3 7-9-4.3
• 7-9-5 Presumption of taxability
• 7-9-6 Separately stating the gross receipts tax
• 7-9-7 7-9-7
• 7-9-7.1 7-9-7.1
• 7-9-7.2 7-9-7.2
• 7-9-8 Presumption of taxability and value
• 7-9-9 Liability of user for payment of compensating tax
• 7-9-10 Repealed
• 7-9-11 Date payment due
• 7-9-12 Exemptions
• 7-9-12.1 Repealed
• 7-9-13 Exemption; gross receipts tax; governmental agencies
• 7-9-13.1 Exemption; gross receipts tax; certain services
• 7-9-13.2 7-9-13.2
• 7-9-13.3 7-9-13.3
• 7-9-13.4 7-9-13.4
• 7-9-13.5 7-9-13.5
• 7-9-14 7-9-14
• 7-9-15 Exemption; compensating tax; certain organizations
• 7-9-16 Repealed
• 7-9-17 Exemption; gross receipts tax; wages
• 7-9-18 7-9-18
• 7-9-18.1 7-9-18.1
• 7-9-19 Exemption; gross receipts tax; livestock feeding
• 7-9-20 7-9-20
• 7-9-21 Repealed
• 7-9-22 Exemption; gross receipts tax; vehicles
• 7-9-22.1 Exemption; gross receipts tax; boats
• 7-9-23 Exemption; compensating tax; vehicles
• 7-9-23.1 Exemption; compensating tax; boats
• 7-9-24 Exemption; gross receipts tax; insurance companies
• 7-9-25 Exemption; gross receipts tax; dividends and interest
• 7-9-26 Exemption; gross receipts and compensating tax; fuel
• 7-9-26.1 7-9-26.1
• 7-9-27 Exemption; compensating tax; personal effects
• 7-9-28 7-9-28
• 7-9-29 7-9-29
• 7-9-30 7-9-30
• 7-9-31 7-9-31
• 7-9-32 7-9-32
• 7-9-33 7-9-33
• 7-9-34 7-9-34
• 7-9-35 7-9-35
• 7-9-36 7-9-36
• 7-9-37 7-9-37
• 7-9-38 7-9-38
• 7-9-38.1 7-9-38.1
• 7-9-38.2 7-9-38.2
• 7-9-39 7-9-39
• 7-9-40 7-9-40
• 7-9-41 Exemption; gross receipts tax; religious activities
• 7-9-41.1 7-9-41.1
• 7-9-41.2 Deleted
• 7-9-41.3 7-9-41.3
• 7-9-41.4 7-9-41.4
• 7-9-41.5 7-9-41.5
• 7-9-41.6 7-9-41.6
• 7-9-42 Repealed
• 7-9-43 7-9-43
• 7-9-43.1 7-9-43.1
• 7-9-44 Repealed
• 7-9-45 Deductions
• 7-9-46 7-9-46
• 7-9-46.1 7-9-46.1
• 7-9-47 7-9-47
• 7-9-48 7-9-48
• 7-9-49 7-9-49
• 7-9-50 Deduction; gross receipts tax; lease for subsequent lease
• 7-9-51 7-9-51
• 7-9-51.1 Repealed
• 7-9-51.2 7-9-51.2
• 7-9-52 7-9-52
• 7-9-52.1 7-9-52.1
• 7-9-53 7-9-53
• 7-9-54 7-9-54
• 7-9-54.1 7-9-54.1
• 7-9-54.2 7-9-54.2
• 7-9-54.3 7-9-54.3
• 7-9-54.4 Deduction; compensating tax; space-related test articles
• 7-9-54.5 Deduction; compensating tax; test articles
• 7-9-55 7-9-55
• 7-9-56 7-9-56
• 7-9-56.1 Deduction; gross receipts tax; internet services
• 7-9-56.2 7-9-56.2
• 7-9-56.3 7-9-56.3
• 7-9-57 7-9-57
• 7-9-57.1 Repealed
• 7-9-57.2 7-9-57.2
• 7-9-58 Deduction; gross receipts tax; feed; fertilizers
• 7-9-58.1 7-9-58.1
• 7-9-59 7-9-59
• 7-9-60 7-9-60
• 7-9-61 Repealed
• 7-9-61.1 Deduction; gross receipts tax; certain receipts
• 7-9-61.2 7-9-61.2
• 7-9-62 7-9-62
• 7-9-62.1 7-9-62.1
• 7-9-63 Deduction; gross receipts tax; publication sales
• 7-9-64 Deduction; gross receipts tax; newspaper sales
• 7-9-65 Deduction; gross receipts tax; chemicals and reagents
• 7-9-66 Deduction; gross receipts tax; commissions
• 7-9-66.1 7-9-66.1
• 7-9-67 7-9-67
• 7-9-68 Deduction; gross receipts tax; warranty obligations
• 7-9-69 7-9-69
• 7-9-70 7-9-70
• 7-9-71 Deduction; gross receipts tax; trade-in allowance
• 7-9-72 Repealed
• 7-9-73 7-9-73
• 7-9-73.1 7-9-73.1
• 7-9-73.2 7-9-73.2
• 7-9-73.3 7-9-73.3
• 7-9-73.4 7-9-73.4
• 7-9-74 Repealed
• 7-9-75 7-9-75
• 7-9-76 7-9-76
• 7-9-76.1 7-9-76.1
• 7-9-76.2 Deduction; gross receipts tax; films and tapes
• 7-9-77 Deductions; compensating tax
• 7-9-77.1 7-9-77.1
• 7-9-77.2 7-9-77.2
• 7-9-78 7-9-78
• 7-9-78.1 7-9-78.1
• 7-9-79 Credit; compensating tax
• 7-9-79.1 Credit; gross receipts tax; services
• 7-9-79.2 Repealed
• 7-9-80 Repealed
• 7-9-80.1 Repealed
• 7-9-81 Repealed
• 7-9-82 Repealed
• 7-9-83 Deduction; gross receipts tax; jet fuel
• 7-9-84 Deduction; compensating tax; jet fuel
• 7-9-85 7-9-85
• 7-9-86 Repealed
• 7-9-87 Deduction; gross receipts tax; lottery retailer receipts
• 7-9-88 Repealed
• 7-9-88.1 Credit; gross receipts tax; tax paid to certain tribes
• 7-9-88.2 7-9-88.2
• 7-9-89 7-9-89
• 7-9-90 7-9-90
• 7-9-91 7-9-91
• 7-9-92 Deduction; gross receipts; sale of food at retail food store
• 7-9-93 7-9-93
• 7-9-94 7-9-94
• 7-9-95 7-9-95
• 7-9-96 Repealed
• 7-9-96.1 Repealed
• 7-9-96.2 7-9-96.2
• 7-9-96.3 Technology readiness gross receipts tax credit
• 7-9-97 7-9-97
• 7-9-98 7-9-98
• 7-9-99 7-9-99
• 7-9-100 7-9-100
• 7-9-101 7-9-101
• 7-9-102 7-9-102
• 7-9-103 7-9-103
• 7-9-103.1 Deduction; gross receipts tax; converting electricity
• 7-9-103.2 Deduction; gross receipts; electricity exchange
• 7-9-104 7-9-104
• 7-9-105 Repealed
• 7-9-106 Repealed
• 7-9-107 7-9-107
• 7-9-108 7-9-108
• 7-9-109 7-9-109
• 7-9-110 Deleted
• 7-9-110.1 Deduction; gross receipts tax; locomotive engine fuel
• 7-9-110.2 Deduction; compensating tax; locomotive engine fuel
• 7-9-110.3 Purpose and requirements of locomotive fuel deduction
• 7-9-111 7-9-111
• 7-9-112 Deduction; gross receipts; solar energy systems
• 7-9-112.1 7-9-112.1
• 7-9-113 Repealed
• 7-9-114 Repealed
• 7-9-115 7-9-115
• 7-9-116 7-9-116
• 7-9-117 7-9-117
• 7-9-118 Repealed
• 7-9-119 Deduction; sales made by dispenser's license holder
• 7-9-120 7-9-120
• 7-9-121 7-9-121
• 7-9A-1 Short title
• 7-9A-2 Purpose of act
• 7-9A-2.1 Repealed
• 7-9A-3 Definitions
• 7-9A-4 Administration of the act
• 7-9A-5 Investment credit; amount; claimant
• 7-9A-6 Qualified equipment
• 7-9A-7 Value of qualified equipment
• 7-9A-7.1 Employment requirements
• 7-9A-8 Claiming the credit for certain taxes
• 7-9A-9 Credit claim forms
• 7-9A-10 Repealed
• 7-9A-11 Transition provisions
• 7-9B-1 Repealed
• 7-9B-2 Repealed
• 7-9B-3 Repealed
• 7-9B-4 Repealed
• 7-9B-5 Repealed
• 7-9B-6 Repealed
• 7-9B-7 Repealed
• 7-9C-1 Short title
• 7-9C-2 Definitions
• 7-9C-3 7-9C-3
• 7-9C-4 Presumption of taxability
• 7-9C-5 Date payment due
• 7-9C-6 Deduction; certain telephone services
• 7-9C-7 Deduction; sale of a service for resale
• 7-9C-8 Deductions; telecommunications providers
• 7-9C-9 Deduction; bad debts
• 7-9C-10 Credit; services performed outside the state
• 7-9C-11 Administration
• 7-9D-1 Repealed
• 7-9D-2 Repealed
• 7-9D-3 Repealed
• 7-9D-4 Repealed
• 7-9D-5 Repealed
• 7-9D-6 Repealed
• 7-9D-7 Repealed
• 7-9D-8 Repealed
• 7-9D-9 Repealed
• 7-9E-1 Short title
• 7-9E-2 Purpose of act
• 7-9E-3 Definitions
• 7-9E-4 Administration of act
• 7-9E-5 Eligibility requirements
• 7-9E-6 Administration by the national laboratory
• 7-9E-7 Tax credits; amounts
• 7-9E-8 Claiming the tax credit; limitation
• 7-9E-9 Termination of the revolving fund
• 7-9E-10 Coordination between national laboratories
• 7-9E-11 Reporting
• 7-9F-1 Short title
• 7-9F-2 Purpose of act
• 7-9F-3 Definitions
• 7-9F-4 Administration of act
• 7-9F-5 Basic credit; additional credit; amounts; claimant
• 7-9F-6 Eligibility requirements
• 7-9F-7 Repealed
• 7-9F-8 Rural areas
• 7-9F-9 Claiming the basic credit
• 7-9F-9.1 Claiming the additional credit
• 7-9F-10 Credit claim forms
• 7-9F-11 Recapture
• 7-9F-12 Repealed
• 7-9F-13 Taxpayer reporting requirement
• 7-9G-1 High-wage jobs tax credit; qualifying high-wage jobs
• 7-9G-2 Repealed
• 7-9H-1 Repealed
• 7-9H-2 Repealed
• 7-9H-3 Repealed
• 7-9H-4 Repealed
• 7-9H-5 Repealed
• 7-9H-6 Repealed
• 7-9I-1 Short title
• 7-9I-2 Definitions
• 7-9I-3 Investment vouchers; issuance; transfer
• 7-9I-4 Affordable housing project completion notice
• 7-9I-5 Affordable housing tax credit
• 7-9I-6 Administration of the act
• 7-9J-1 Repealed
• 7-9J-2 Repealed
• 7-9J-3 Repealed
• 7-9J-4 Repealed
• 7-9J-5 Repealed
• 7-9J-6 Repealed
• 7-9J-7 Repealed
• 7-9J-8 Repealed
• 7-10-1 Short title
• 7-10-2 Purpose of act
• 7-10-3 Definitions
• 7-10-4 7-10-4
• 7-10-5 Penalty for noncompliance
• 7-11-1 Short title
• 7-11-2 Definitions
• 7-11-3 Imposition of tax; tax rate; tax in lieu of property taxes
• 7-11-4 Situs of railway cars; gross earnings
• 7-11-5 7-11-5
• 7-11-6 Liability of organizations
• 7-12-1 Cigarette Tax Act; short title
• 7-12-2 Definitions
• 7-12-3 7-12-3
• 7-12-3.1 7-12-3.1
• 7-12-3.2 Cigarette inventories
• 7-12-4 Exemption
• 7-12-4.1 Cigarette tax; tribal sales; tax-credit stamps
• 7-12-5 Affixing stamps
• 7-12-6 Waiver of requirement that stamps be affixed
• 7-12-7 Sale of stamps; prices
• 7-12-8 Redemption of stamps
• 7-12-9 Repealed
• 7-12-9.1 Licensing; general licensing provisions
• 7-12-9.2 Distributor's license
• 7-12-9.3 Manufacturer's license
• 7-12-9.4 Retail sale of cigarettes
• 7-12-10 Repealed
• 7-12-10.1 7-12-10.1
• 7-12-11 7-12-11
• 7-12-12 Shipment of unstamped cigarettes in New Mexico
• 7-12-13 Repealed
• 7-12-13.1 Civil penalties
• 7-12-13.2 7-12-13.2
• 7-12-14 Repealed
• 7-12-15 County and municipality recreational fund; distribution
• 7-12-16 County and municipal cigarette tax fund; distribution
• 7-12-17 Reporting requirements; penalty
• 7-12-18 Reports
• 7-12-19 7-12-19
• 7-12A-1 Short title
• 7-12A-2 Definitions
• 7-12A-3 7-12A-3
• 7-12A-4 Exemption; tobacco products tax
• 7-12A-5 Deduction; interstate sales
• 7-12A-6 Refund or credit of tax
• 7-12A-7 7-12A-7
• 7-12A-8 7-12A-8
• 7-12A-9 Penalties
• 7-12A-10 Prohibition
• 7-13-1 Gasoline tax; short title
• 7-13-2 Definitions
• 7-13-2.1 When gasoline received and by whom
• 7-13-3 Imposition and rate of tax; denomination as "gasoline tax"
• 7-13-3.1 7-13-3.1
• 7-13-3.2 Gasoline inventories
• 7-13-3.3 Repealed
• 7-13-3.4 Repealed
• 7-13-3.5 Bond required of taxpayers
• 7-13-4 Deductions; gasoline tax
• 7-13-4.1 Repealed
• 7-13-4.2 Repealed
• 7-13-4.3 Repealed
• 7-13-4.4 7-13-4.4
• 7-13-5 Tax returns; payment of tax
• 7-13-6 Returns by wholesalers; exception
• 7-13-6.1 Returns by retailers; requirements; exception
• 7-13-6.2 Returns by rack operators; requirements
• 7-13-7 7-13-7
• 7-13-8 7-13-8
• 7-13-9 Repealed
• 7-13-10 Repealed
• 7-13-11 7-13-11
• 7-13-12 7-13-12
• 7-13-13 Repealed
• 7-13-14 Repealed
• 7-13-15 Repealed
• 7-13-16 Repealed
• 7-13-17 7-13-17
• 7-13-18 Dyed gasoline; permissible uses; penalties for misuse
• 7-13A-1 Short title
• 7-13A-2 Definitions
• 7-13A-3 7-13A-3
• 7-13A-4 Exemptions
• 7-13A-5 7-13A-5
• 7-13A-6 Fee returns; payment of fee
• 7-13A-7 7-13A-7
• 7-14-1 Short title
• 7-14-2 Definitions
• 7-14-3 Imposition of motor vehicle excise tax
• 7-14-4 Determination of amount of motor vehicle excise tax
• 7-14-5 Time of payment of tax
• 7-14-6 Exemptions from tax
• 7-14-7 Credit against tax
• 7-14-7.1 7-14-7.1
• 7-14-8 Imposition of penalty for failure to make timely application
• 7-14-9 Refunds; procedures
• 7-14-9.1 Protests
• 7-14-9.2 Penalties for failure to submit report or to pay; interest
• 7-14-10 Distribution of proceeds
• 7-14-11 Administration by department; authority of department
• 7-14A-1 Short title
• 7-14A-2 Definitions
• 7-14A-3 7-14A-3
• 7-14A-3.1 Imposition and rate; leased vehicle surcharge
• 7-14A-4 Presumption of taxability
• 7-14A-5 Separately stating the leased vehicle gross receipts tax
• 7-14A-6 Date payment due
• 7-14A-7 Deduction; transactions in interstate commerce
• 7-14A-8 Deduction; trade-in allowance
• 7-14A-9 Repealed
• 7-14A-10 Distribution of proceeds
• 7-14A-11 Administration
• 7-15-1 Recompiled
• 7-15-1.1 Short title
• 7-15-2 Repealed
• 7-15-2.1 Definitions
• 7-15-3 Repealed
• 7-15-3.1 Trip tax; computation
• 7-15-3.2 Exemption from tax
• 7-15-4 Interest; penalties
• 7-15-5 Distribution of proceeds
• 7-15-6 Administration by department; authority of department
• 7-15A-1 Short title
• 7-15A-2 Definitions
• 7-15A-3 Imposition of weight distance tax
• 7-15A-4 Responsibility for payment of tax
• 7-15A-5 Exemption from tax
• 7-15A-6 7-15A-6
• 7-15A-7 Tax rate for buses
• 7-15A-8 Mileage and weights to be used for computing tax
• 7-15A-9 7-15A-9
• 7-15A-10 Repealed
• 7-15A-11 Repealed
• 7-15A-12 7-15A-12
• 7-15A-13 7-15A-13
• 7-15A-14 Weight distance tax identification permit fund
• 7-15A-15 7-15A-15
• 7-15A-16 7-15A-16
• 7-16A-1 Short title
• 7-16A-2 Definitions
• 7-16A-2.1 7-16A-2.1
• 7-16A-3 7-16A-3
• 7-16A-4 7-16A-4
• 7-16A-5 Special fuel inventories
• 7-16A-5.1 7-16A-5.1
• 7-16A-6 Special fuel inventory tax refund
• 7-16A-7 Repealed
• 7-16A-8 Repealed
• 7-16A-9 Tax returns; payment of tax
• 7-16A-9.1 Returns by retailers; requirements
• 7-16A-9.2 Returns by wholesalers
• 7-16A-9.3 Returns by rack operators; requirements
• 7-16A-9.4 7-16A-9.4
• 7-16A-10 7-16A-10
• 7-16A-11 7-16A-11
• 7-16A-12 Credit; special fuel excise tax; special fuel users
• 7-16A-13 7-16A-13
• 7-16A-13.1 7-16A-13.1
• 7-16A-14 7-16A-14
• 7-16A-15 Bond required of supplier
• 7-16A-15.1 Special fuel users; surety bond required; exceptions
• 7-16A-16 7-16A-16
• 7-16A-17 Repealed
• 7-16A-18 Repealed
• 7-16A-19 Special fuel user permits; violation
• 7-16A-19.1 Border crossing special fuel user permit
• 7-16A-20 Administration and enforcement of act
• 7-16A-20.1 7-16A-20.1
• 7-16A-21 Temporary provision; continuity of actions
• 7-16B-1 Short title
• 7-16B-2 Purpose
• 7-16B-3 Definitions
• 7-16B-4 7-16B-4
• 7-16B-5 Exemptions; alternative fuel excise tax
• 7-16B-6 Tax returns; payment of tax; alternative fuel distributors
• 7-16B-7 Tax returns; payment of tax; alternative fuel user permit
• 7-16B-8 Alternative fuel distributor license required
• 7-16B-9 Delivery and use of alternative fuel; prohibited acts
• 7-16B-10 Administration and enforcement of act
• 7-17-1 Short title
• 7-17-2 Definitions
• 7-17-3 Repealed
• 7-17-4 Repealed
• 7-17-5 Imposition and rate of liquor excise tax
• 7-17-5.1 Repealed
• 7-17-6 7-17-6
• 7-17-7 Repealed
• 7-17-8 Repealed
• 7-17-9 7-17-9
• 7-17-10 Date payment due
• 7-17-11 Refund or credit of tax
• 7-17-12 7-17-12
• 7-18-1 Repealed
• 7-18-2 Repealed
• 7-18-3 Repealed
• 7-18-4 Repealed
• 7-18-5 Repealed
• 7-18-6 Repealed
• 7-18A-1 Repealed
• 7-18A-2 Repealed
• 7-18A-3 Repealed
• 7-18A-4 Repealed
• 7-18A-5 Repealed
• 7-18A-6 Repealed
• 7-18A-7 Repealed
• 7-19-1 Repealed
• 7-19-2 Repealed
• 7-19-3 Repealed
• 7-19-4 Recompiled
• 7-19-4.1 Repealed
• 7-19-5 Repealed
• 7-19-6 Repealed
• 7-19-7 Repealed
• 7-19-8 Repealed
• 7-19-9 Repealed
• 7-19-10 Short title
• 7-19-11 Definitions
• 7-19-12 7-19-12
• 7-19-13 7-19-13
• 7-19-14 Specific exemptions
• 7-19-15 7-19-15
• 7-19-16 7-19-16
• 7-19-17 Issuance of bonds; purposes
• 7-19-17.1 Refunding bonds; authorization
• 7-19-18 7-19-18
• 7-19A-1 Repealed
• 7-19A-2 Repealed
• 7-19A-3 Repealed
• 7-19A-4 Repealed
• 7-19A-5 Repealed
• 7-19A-6 Repealed
• 7-19A-7 Repealed
• 7-19B-1 Repealed
• 7-19B-2 Repealed
• 7-19B-3 Recompiled
• 7-19B-4 Repealed
• 7-19B-5 Repealed
• 7-19B-6 Repealed
• 7-19B-7 Repealed
• 7-19C-1 Repealed
• 7-19C-2 Repealed
• 7-19C-3 Recompiled
• 7-19C-4 Repealed
• 7-19C-5 Repealed
• 7-19C-6 Repealed
• 7-19C-7 Repealed
• 7-19D-1 Short title
• 7-19D-2 Definitions
• 7-19D-3 Effective date of ordinance
• 7-19D-4 7-19D-4
• 7-19D-5 Specific exemptions
• 7-19D-6 Copy of ordinance to be submitted to department
• 7-19D-7 Collection by department
• 7-19D-8 7-19D-8
• 7-19D-9 Municipal gross receipts tax; authority to impose rate
• 7-19D-9.1 Municipal compensating tax
• 7-19D-10 Repealed
• 7-19D-11 Repealed
• 7-19D-12 Repealed
• 7-19D-13 Repealed
• 7-19D-14 7-19D-14
• 7-19D-15 7-19D-15
• 7-19D-16 Municipal higher education facilities gross receipts tax
• 7-19D-17 7-19D-17
• 7-19D-18 Repealed
• 7-19D-19 Municipal flood recovery gross receipts tax
• 7-20-1 Repealed
• 7-20-2 Repealed
• 7-20-3 Recompiled
• 7-20-3.1 Recompiled
• 7-20-4 Repealed
• 7-20-5 Recompiled
• 7-20-6 Repealed
• 7-20-7 Repealed
• 7-20-8 Recompiled
• 7-20-9 Repealed
• 7-20-19 Repealed
• 7-20-20 Repealed
• 7-20-21 Recompiled
• 7-20-22 Repealed
• 7-20-23 Repealed
• 7-20-24 Repealed
• 7-20-25 Repealed
• 7-20-26 Recompiled
• 7-20A-1 Repealed
• 7-20A-2 Repealed
• 7-20A-3 Recompiled
• 7-20A-4 Repealed
• 7-20A-5 Repealed
• 7-20A-6 Repealed
• 7-20A-7 Repealed
• 7-20A-8 Recompiled
• 7-20A-9 Repealed
• 7-20B-1 Repealed
• 7-20B-2 Repealed
• 7-20B-3 Recompiled
• 7-20B-4 Repealed
• 7-20B-5 Repealed
• 7-20B-6 Repealed
• 7-20B-7 Repealed
• 7-20C-1 Repealed
• 7-20C-2 Repealed
• 7-20C-3 Repealed
• 7-20C-4 Repealed
• 7-20C-5 Repealed
• 7-20C-6 Repealed
• 7-20C-7 Repealed
• 7-20C-8 Repealed
• 7-20C-9 Repealed
• 7-20C-9.1 Repealed
• 7-20C-10 Repealed
• 7-20C-11 Repealed
• 7-20C-12 Repealed
• 7-20C-13 Repealed
• 7-20C-14 Repealed
• 7-20C-15 Repealed
• 7-20C-16 Repealed
• 7-20C-17 Repealed
• 7-20D-1 Repealed
• 7-20D-2 Repealed
• 7-20D-3 Recompiled
• 7-20D-4 Repealed
• 7-20D-5 Repealed
• 7-20D-6 Repealed
• 7-20D-7 Repealed
• 7-20E-1 Short title
• 7-20E-2 Definitions
• 7-20E-3 Optional referendum selection; effective date of ordinance
• 7-20E-4 7-20E-4
• 7-20E-5 Repealed
• 7-20E-6 Copy of ordinance to be submitted to department
• 7-20E-7 Collection by department
• 7-20E-8 7-20E-8
• 7-20E-9 7-20E-9
• 7-20E-9.1 County compensating tax
• 7-20E-10 Repealed
• 7-20E-11 Repealed
• 7-20E-12 Repealed
• 7-20E-12.1 7-20E-12.1
• 7-20E-12.2 7-20E-12.2
• 7-20E-13 7-20E-13
• 7-20E-14 7-20E-14
• 7-20E-15 Repealed
• 7-20E-16 Repealed
• 7-20E-17 Repealed
• 7-20E-18 7-20E-18
• 7-20E-19 Repealed
• 7-20E-20 7-20E-20
• 7-20E-21 Repealed
• 7-20E-22 7-20E-22
• 7-20E-23 7-20E-23
• 7-20E-24 Repealed
• 7-20E-25 7-20E-25
• 7-20E-26 7-20E-26
• 7-20E-27 Repealed
• 7-20E-28 Repealed
• 7-20E-29 7-20E-29
• 7-20F-1 Repealed
• 7-20F-2 Repealed
• 7-20F-3 Repealed
• 7-20F-4 Repealed
• 7-20F-5 Repealed
• 7-20F-6 Repealed
• 7-20F-7 Repealed
• 7-20F-8 Repealed
• 7-20F-9 Repealed
• 7-20F-10 Repealed
• 7-20F-11 Repealed
• 7-20F-12 Repealed
• 7-23-1 7-23-1
• 7-23-2 7-23-2
• 7-24-1 License tax imposed by municipalities
• 7-24-2 License tax imposed by boards of county commissioners
• 7-24-3 7-24-3
• 7-24-4 7-24-4
• 7-24-5 7-24-5
• 7-24-6 Repealed
• 7-24-7 Repealed
• 7-24-8 Short title
• 7-24-9 Definitions
• 7-24-10 7-24-10
• 7-24-10.1 7-24-10.1
• 7-24-11 Date payment due
• 7-24-12 Exemption
• 7-24-13 Exemption; purchases for resale
• 7-24-14 Refund or credit of tax
• 7-24-15 Administrative charge
• 7-24-16 7-24-16
• 7-24A-1 Short title
• 7-24A-2 Definitions
• 7-24A-3 Use of proceeds
• 7-24A-4 Limitations on power
• 7-24A-5 County gasoline tax; authorization; imposition; rate
• 7-24A-6 7-24A-6
• 7-24A-6.1 7-24A-6.1
• 7-24A-7 7-24A-7
• 7-24A-7.1 Registration required
• 7-24A-8 Collection of county gasoline tax
• 7-24A-9 Repealed
• 7-24A-10 Municipal gasoline tax; authorization; imposition; rate
• 7-24A-11 7-24A-11
• 7-24A-12 Collection of municipal gasoline tax
• 7-24A-13 Repealed
• 7-24A-14 Bond ordinance
• 7-24A-15 Terms of bonds
• 7-24A-16 Sale of bonds
• 7-24A-17 Construction
• 7-24A-18 Additional security
• 7-24A-19 Foreclosure
• 7-24A-20 Legal investments
• 7-24A-21 Joint election
• 7-24B-1 Repealed
• 7-24B-2 Repealed
• 7-24B-3 Repealed
• 7-24B-4 Repealed
• 7-24B-5 Repealed
• 7-24B-5.1 Repealed
• 7-24B-6 Repealed
• 7-24B-7 Repealed
• 7-24B-8 Repealed
• 7-24B-9 Repealed
• 7-24B-10 Repealed
• 7-25-1 Short title
• 7-25-2 Purpose
• 7-25-3 Definitions
• 7-25-4 Rate and measure of tax; denomination as "resources tax"
• 7-25-5 Rate and measure of tax; denomination as "processors tax"
• 7-25-6 Rate and measure of tax; denomination as "service tax"
• 7-25-7 Exemption; resources tax
• 7-25-8 7-25-8
• 7-25-9 Date payment due
• 7-26-1 Short title
• 7-26-2 Definitions
• 7-26-3 Imposition of tax; denomination as "severance tax"
• 7-26-4 Determination of taxable value of natural resources
• 7-26-5 7-26-5
• 7-26-6 Severance tax on coal; surtax
• 7-26-6.1 Repealed
• 7-26-6.2 Coal surtax exemption; qualification requirements
• 7-26-7 Severance tax on uranium
• 7-26-7.1 Repealed
• 7-26-8 Date payment of tax due
• 7-26-9 Repealed
• 7-26-10 Repealed
• 7-26-11 Repealed
• 7-27-1 Short title
• 7-27-2 Severance tax bonding fund created
• 7-27-3 Severance tax permanent fund created
• 7-27-3.1 Transfer of investment powers
• 7-27-3.2 Definition
• 7-27-3.3 Severance tax permanent fund; annual distributions
• 7-27-4 Repealed
• 7-27-5 Investment of severance tax permanent fund
• 7-27-5.1 Repealed
• 7-27-5.2 Repealed
• 7-27-5.3 Conventional mortgage pass-through securities
• 7-27-5.4 New Mexico business investments
• 7-27-5.5 Educational loan notes
• 7-27-5.6 Repealed
• 7-27-5.7 Repealed
• 7-27-5.8 Repealed
• 7-27-5.9 Repealed
• 7-27-5.10 Repealed
• 7-27-5.11 Repealed
• 7-27-5.12 Repealed
• 7-27-5.13 7-27-5.13
• 7-27-5.14 Findings and purpose
• 7-27-5.15 7-27-5.15
• 7-27-5.16 Repealed
• 7-27-5.17 Employers mutual company revenue bonds
• 7-27-5.18 Purpose
• 7-27-5.19 Deposits in New Mexico financial institutions; limitations
• 7-27-5.20 Deposits in New Mexico credit unions
• 7-27-5.21 New Mexico lottery revenue bonds
• 7-27-5.22 7-27-5.22
• 7-27-5.23 Repealed
• 7-27-5.24 7-27-5.24
• 7-27-5.25 Repealed
• 7-27-5.26 Investment in films to be produced in New Mexico
• 7-27-5.27 Local government emergency economic relief
• 7-27-6 Severance tax bonding fund pledged
• 7-27-7 Special income to retire bonds
• 7-27-8 Transfer of money to severance tax permanent fund
• 7-27-9 7-27-9
• 7-27-10 State board of finance shall issue bonds
• 7-27-10.1 7-27-10.1
• 7-27-10.2 7-27-10.2
• 7-27-11 Authority to refund bonds
• 7-27-11.1 Repealed
• 7-27-12 When severance tax bonds to be issued
• 7-27-12.1 7-27-12.1
• 7-27-12.2 7-27-12.2
• 7-27-12.3 7-27-12.3
• 7-27-12.4 7-27-12.4
• 7-27-12.5 7-27-12.5
• 7-27-12.6 7-27-12.6
• 7-27-12.7 7-27-12.7
• 7-27-13 Reserved
• 7-27-14 Amount of tax; security for bonds
• 7-27-15 Majority approval necessary for board action
• 7-27-16 Form of bonds
• 7-27-17 Execution of bonds
• 7-27-18 Procedure for sale of bonds
• 7-27-19 7-27-19
• 7-27-20 Expenses paid from severance tax bonding fund
• 7-27-21 Treasurer to make bond payments and keep records
• 7-27-22 7-27-22
• 7-27-23 Suit may be brought to compel performance of officers
• 7-27-24 Bonds tax free
• 7-27-25 No impairment of obligation of contract
• 7-27-26 Severance tax bonding fund continued
• 7-27-27 Purpose and intent
• 7-27-28 Repealed
• 7-27-29 Repealed
• 7-27-30 Repealed
• 7-27-31 Severance tax income bond retirement fund created
• 7-27-32 Severance tax income bond retirement fund pledged
• 7-27-33 Repealed
• 7-27-34 Repealed
• 7-27-35 Repealed
• 7-27-36 Repealed
• 7-27-37 Repealed
• 7-27-38 Repealed
• 7-27-39 Repealed
• 7-27-40 Repealed
• 7-27-41 Repealed
• 7-27-42 Severance tax income bonds; legal investments
• 7-27-43 7-27-43
• 7-27-44 Treasurer to make bond payments and keep records
• 7-27-45 Repealed
• 7-27-46 Suit may be brought to compel performance of officers
• 7-27-47 Bonds tax-free
• 7-27-48 7-27-48
• 7-27-49 7-27-49
• 7-27-50 Capital development and reserve fund
• 7-27-51 Capital development program fund
• 7-27-52 7-27-52
• 7-29-1 Title
• 7-29-2 Definitions
• 7-29-3 Repealed
• 7-29-4 7-29-4
• 7-29-4.1 Taxable value; method of determining
• 7-29-4.2 Value may be determined by department; standard
• 7-29-4.3 7-29-4.3
• 7-29-4.4 Repealed
• 7-29-4.5 Repealed
• 7-29-4.6 Repealed
• 7-29-4.7 Repealed
• 7-29-5 Products on which tax has been levied; department rule
• 7-29-6 7-29-6
• 7-29-7 Operator's report; tax remittance; additional information
• 7-29-8 Purchaser's report; tax remittance; additional information
• 7-29-23 Advance payment required
• 7-29A-1 Short title
• 7-29A-2 Definitions
• 7-29A-3 Procedures for qualifying for the recovered oil tax rate
• 7-29A-4 7-29A-4
• 7-29A-5 Secretary of taxation and revenue approval; refund
• 7-29B-1 Short title
• 7-29B-2 Definitions
• 7-29B-3 7-29B-3
• 7-29B-4 7-29B-4
• 7-29B-5 Notice to secretary of taxation and revenue
• 7-29B-6 7-29B-6
• 7-29C-1 Intergovernmental tax credits
• 7-29C-2 Intergovernmental tax credit; severance tax on coal
• 7-30-1 Title
• 7-30-2 Definitions
• 7-30-3 Repealed
• 7-30-4 7-30-4
• 7-30-5 Taxable value; method of determining
• 7-30-6 Value may be determined by department; standard
• 7-30-7 7-30-7
• 7-30-8 7-30-8
• 7-30-9 7-30-9
• 7-30-10 Operator's report; tax remittance; additional information
• 7-30-11 Purchaser's report; tax remittance; additional information
• 7-30-12 Repealed
• 7-30-13 Repealed
• 7-30-14 Recompiled
• 7-30-15 Repealed
• 7-30-16 Repealed
• 7-30-17 Repealed
• 7-30-18 Repealed
• 7-30-19 Repealed
• 7-30-20 Repealed
• 7-30-21 Repealed
• 7-30-22 Repealed
• 7-30-23 Repealed
• 7-30-24 Repealed
• 7-30-25 Repealed
• 7-30-26 Repealed
• 7-30-27 Advance payment required
• 7-31-1 Title
• 7-31-2 Definitions
• 7-31-3 Repealed
• 7-31-4 7-31-4
• 7-31-5 Taxable value; method of determining
• 7-31-6 Value may be determined by department; standard
• 7-31-7 7-31-7
• 7-31-8 Products on which tax has been levied; department rule
• 7-31-9 7-31-9
• 7-31-10 Operator's report; tax remittance; additional information
• 7-31-10.1 Repealed
• 7-31-11 Purchaser's report; tax remittance; additional information
• 7-31-12 Repealed
• 7-31-13 Repealed
• 7-31-14 Repealed
• 7-31-15 Repealed
• 7-31-16 Repealed
• 7-31-17 Repealed
• 7-31-18 Repealed
• 7-31-19 Repealed
• 7-31-20 Repealed
• 7-31-21 Repealed
• 7-31-22 Repealed
• 7-31-23 Repealed
• 7-31-24 Repealed
• 7-31-25 Repealed
• 7-31-26 Advance payment required
• 7-31-27 Jicarilla Apache tribal capital improvements tax credit
• 7-32-1 Title
• 7-32-2 Definitions
• 7-32-3 Repealed
• 7-32-4 7-32-4
• 7-32-5 Assessed value; method of determining
• 7-32-6 Value may be determined by department; standard
• 7-32-7 7-32-7
• 7-32-8 Products on which tax has been levied; department rule
• 7-32-9 7-32-9
• 7-32-10 Operator's report; tax remittance; additional information
• 7-32-11 Purchaser's report; tax remittance; additional information
• 7-32-12 Repealed
• 7-32-13 7-32-13
• 7-32-14 7-32-14
• 7-32-15 Determination of assessed values for taxing districts
• 7-32-16 Repealed
• 7-32-17 Repealed
• 7-32-18 Repealed
• 7-32-19 Repealed
• 7-32-20 Repealed
• 7-32-21 Repealed
• 7-32-22 Repealed
• 7-32-23 Repealed
• 7-32-24 Repealed
• 7-32-25 Repealed
• 7-32-26 Repealed
• 7-32-27 Repealed
• 7-32-28 Advance payment required
• 7-33-1 Short title
• 7-33-2 Definitions
• 7-33-3 Repealed
• 7-33-4 Privilege tax levied; collected by department; rate
• 7-33-5 Repealed
• 7-33-6 Refund
• 7-33-7 7-33-7
• 7-33-8 Tax return; tax remittance; additional information
• 7-33-9 Repealed
• 7-33-10 Repealed
• 7-33-11 Repealed
• 7-33-12 Repealed
• 7-33-13 Repealed
• 7-33-14 Repealed
• 7-33-15 Repealed
• 7-33-16 Repealed
• 7-33-17 Repealed
• 7-33-18 Repealed
• 7-33-19 Repealed
• 7-33-20 Repealed
• 7-33-21 Repealed
• 7-33-22 Repealed
• 7-34-1 Short title
• 7-34-2 Definitions
• 7-34-3 Method of determining assessed value
• 7-34-4 Ad valorem tax levied
• 7-34-5 7-34-5
• 7-34-6 Tax statement; tax due date
• 7-34-7 Department shall report to county; tax schedule
• 7-34-8 Repealed
• 7-34-9 7-34-9
• 7-34-10 Repealed
• 7-34-11 Repealed
• 7-34-12 Repealed
• 7-34-13 Repealed
• 7-34-14 Repealed
• 7-34-15 Repealed
• 7-34-16 Repealed
• 7-34-17 Repealed
• 7-34-18 Repealed
• 7-34-19 Repealed
• 7-34-20 Repealed
• 7-35-1 Short title
• 7-35-2 Definitions
• 7-35-2.1 Additional definition
• 7-35-3 7-35-3
• 7-35-4 Department to provide manuals and other materials
• 7-35-5 Training programs; attendance by assessor
• 7-35-6 7-35-6
• 7-35-7 7-35-7
• 7-35-8 7-35-8
• 7-35-9 Repealed
• 7-35-10 7-35-10
• 7-36-1 Provisions for valuation of property; applicability
• 7-36-2 7-36-2
• 7-36-2.1 Classification of property
• 7-36-3 7-36-3
• 7-36-3.1 7-36-3.1
• 7-36-3.2 Enterprise zone property; tax status of lessee's interests
• 7-36-4 7-36-4
• 7-36-5 Repealed
• 7-36-6 Repealed
• 7-36-7 7-36-7
• 7-36-8 7-36-8
• 7-36-9 Repealed
• 7-36-10 Repealed
• 7-36-11 Reserved
• 7-36-12 Repealed
• 7-36-13 Repealed
• 7-36-14 Taxable situs; allocation of value of property
• 7-36-15 7-36-15
• 7-36-16 7-36-16
• 7-36-17 Repealed
• 7-36-18 Collection and publication of property valuation data
• 7-36-19 7-36-19
• 7-36-20 7-36-20
• 7-36-21 Special method of valuation; livestock
• 7-36-21.1 Repealed
• 7-36-21.2 7-36-21.2
• 7-36-21.3 7-36-21.3
• 7-36-22 7-36-22
• 7-36-23 7-36-23
• 7-36-24 7-36-24
• 7-36-25 7-36-25
• 7-36-26 Special method of valuation; manufactured homes
• 7-36-27 7-36-27
• 7-36-28 7-36-28
• 7-36-29 7-36-29
• 7-36-30 7-36-30
• 7-36-31 Special method of valuation; operating railroad property
• 7-36-32 Special method of valuation; commercial aircraft
• 7-36-33 7-36-33
• 7-37-1 Provisions for imposition of tax; applicability
• 7-37-2 Imposition of the tax
• 7-37-3 Tax ratio established
• 7-37-4 Head-of-family exemption
• 7-37-5 Veteran exemption
• 7-37-5.1 Disabled veteran exemption
• 7-37-5.2 Deleted
• 7-37-5.3 Veterans' organization exemption
• 7-37-5.4 7-37-5.4
• 7-37-6 7-37-6
• 7-37-7 Tax rates authorized; limitations
• 7-37-7.1 Additional limitations on property tax rates
• 7-37-8 School tax rates
• 7-38-1 Applicability
• 7-38-2 Investigative authority and powers
• 7-38-3 Information reports
• 7-38-4 Confidentiality of information
• 7-38-5 Repealed
• 7-38-6 Presumption of correctness
• 7-38-7 Valuation date
• 7-38-7.1 7-38-7.1
• 7-38-8 7-38-8
• 7-38-8.1 7-38-8.1
• 7-38-9 Description of property for property taxation purposes
• 7-38-10 7-38-10
• 7-38-11 Property reported in the wrong county
• 7-38-12 7-38-12
• 7-38-12.1 7-38-12.1
• 7-38-12.2 Penalties
• 7-38-13 7-38-13
• 7-38-14 7-38-14
• 7-38-15 7-38-15
• 7-38-16 7-38-16
• 7-38-17 Claiming exemptions; requirements; penalties
• 7-38-17.1 7-38-17.1
• 7-38-18 7-38-18
• 7-38-19 Valuation records
• 7-38-20 7-38-20
• 7-38-20.1 7-38-20.1
• 7-38-21 Protests; county-assessed property; election of remedies
• 7-38-21.1 Protests; state-assessed property; election of remedies
• 7-38-22 7-38-22
• 7-38-23 7-38-23
• 7-38-24 7-38-24
• 7-38-25 7-38-25
• 7-38-26 Scheduling of protest hearings
• 7-38-27 7-38-27
• 7-38-28 7-38-28
• 7-38-28.1 7-38-28.1
• 7-38-29 Retention of hearing records
• 7-38-30 7-38-30
• 7-38-31 7-38-31
• 7-38-32 7-38-32
• 7-38-33 Department of finance and administration to set tax rates
• 7-38-34 7-38-34
• 7-38-35 Preparation of property tax schedule by assessor
• 7-38-36 Preparation and mailing of property tax bills
• 7-38-36.1 7-38-36.1
• 7-38-36.2 7-38-36.2
• 7-38-37 Contents of property tax bill
• 7-38-38 7-38-38
• 7-38-38.1 7-38-38.1
• 7-38-38.2 7-38-38.2
• 7-38-38.3 7-38-38.3
• 7-38-39 Protesting values; claim for refund
• 7-38-40 Claims for refund; civil action
• 7-38-41 Protested property taxes; suspense fund; refunds; interest
• 7-38-42 7-38-42
• 7-38-43 7-38-43
• 7-38-44 7-38-44
• 7-38-44.1 7-38-44.1
• 7-38-45 7-38-45
• 7-38-46 Delinquent property taxes
• 7-38-47 7-38-47
• 7-38-48 7-38-48
• 7-38-49 Unpaid property taxes; imposition of interest
• 7-38-50 Delinquent taxes; civil penalties
• 7-38-51 7-38-51
• 7-38-52 7-38-52
• 7-38-53 7-38-53
• 7-38-54 Demand warrant; contents
• 7-38-55 Surrender of personal property; penalty for refusal
• 7-38-56 Release of personal property seized
• 7-38-57 Notice of sale of personal property
• 7-38-58 Personal property sale requirements
• 7-38-59 Certificates of sale; effect of certificates of sale
• 7-38-60 Notification to property owner of delinquent taxes
• 7-38-61 7-38-61
• 7-38-62 7-38-62
• 7-38-63 7-38-63
• 7-38-64 Repealed
• 7-38-65 7-38-65
• 7-38-66 Sale of real property for delinquent taxes; notice of sale
• 7-38-67 Real property sale requirements
• 7-38-67.1 7-38-67.1
• 7-38-68 Installment agreements
• 7-38-69 7-38-69
• 7-38-70 7-38-70
• 7-38-71 Distribution of amounts received from sale of property
• 7-38-72 7-38-72
• 7-38-73 7-38-73
• 7-38-74 7-38-74
• 7-38-75 Exception to property tax due date
• 7-38-76 7-38-76
• 7-38-77 7-38-77
• 7-38-77.1 7-38-77.1
• 7-38-78 7-38-78
• 7-38-79 7-38-79
• 7-38-80 7-38-80
• 7-38-81 7-38-81
• 7-38-81.1 7-38-81.1
• 7-38-82 7-38-82
• 7-38-83 Timeliness
• 7-38-84 Notices; mailing
• 7-38-85 Extension of deadlines; general provision
• 7-38-86 Extension of deadlines at request of property owners
• 7-38-87 7-38-87
• 7-38-88 Repealed
• 7-38-89 Validity of certain regulations; judicial review
• 7-38-90 Repealed
• 7-38-91 Repealed
• 7-38-92 Attempts to evade or defeat the property tax
• 7-38-93 7-38-93
• 7-39-1 Short title
• 7-39-2 Definitions
• 7-39-3 Application of act
• 7-39-4 Valuation of copper mineral property
• 7-39-5 Annual report of value
• 7-39-6 7-39-6
• 7-39-7 Determination of taxable values for taxing districts
• 7-39-8 Ad valorem tax levied
• 7-39-9 Notification of tax rate; due date
• 7-39-10 7-39-10
• 7-40-1 Short title
• 7-40-2 Definitions
• 7-40-3 7-40-3
• 7-40-4 Reciprocity provision
• 7-40-5 Exemptions
• 7-40-6 Credit; medical insurance pool assessments
• 7-40-7 Date payment due
• 7-40-8 Repealed
• 7-40-9 Repealed
• 7-40-10 Department shall promulgate rules
• 7-41-1 Short title
• 7-41-2 Purpose
• 7-41-3 Definitions
• 7-41-4 7-41-4
• 7-41-5 Exemption
• 7-41-6 Health care facility fund; disability health care facility fund
• 7-41-7 Administration and enforcement of act
• 7-41-8 Departments required to promulgate rules
• 7-42-1 Short title
• 7-42-2 Definitions
• 7-42-3 Cannabis excise tax
• 7-42-4 Date payment due; reporting location instructions
• 7-42-5 7-42-5