NMSA 1978, § 7-2-10
Income taxes applied to individuals on federal areas
To the extent permitted by law, no individual shall be relieved from liability for income tax by reason of his residing within a federal area or receiving income from transactions occurring or work or services performed in such area.
Amendment history
1953 Comp., § 72-15A-8, enacted by Laws 1965, ch. 202, § 8; 1981, ch. 37, § 20.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 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- 7-2-5.12 · Repealed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- 7-2-6 · Repealed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- 7-2-7.2 · Repealed
- 7-2-7.3 · Repealed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- 7-2-8 · Repealed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- 7-2-14.1 · Repealed
- 7-2-14.2 · Repealed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- 7-2-15 · Repealed
- 7-2-16 · Repealed
- 7-2-16.1 · Repealed
- 7-2-17 · Repealed
- 7-2-17.1 · Repealed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