NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-2-10
Income taxes applied to individuals on federal areas
Official textnmonesource.comlast amended
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- 7-2-5.12 · Repealed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- 7-2-6 · Repealed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- 7-2-7.2 · Repealed
- 7-2-7.3 · Repealed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- 7-2-8 · Repealed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- 7-2-14.1 · Repealed
- 7-2-14.2 · Repealed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- 7-2-15 · Repealed
- 7-2-16 · Repealed
- 7-2-16.1 · Repealed
- 7-2-17 · Repealed
- 7-2-17.1 · Repealed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