us-nm/stat NMSA 1978, § 7-2-1 — Short title Chapter 7, Article 2 NMSA 1978 may be cited as the "Income Tax Act". Last amended: 1953 Comp., § 72-15A-1, enacted by Laws 1965, ch. 202, § 1; 1979, ch. 92, § 1. Source: official text ‹ Previous7-1B-10 — 7-1B-10Next ›7-2-2 — Definitions