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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-2-20

Information returns

Official textnmonesource.comlast amended

# A.

Pursuant to regulation, the secretary may require any person doing business in this state and making payments in the course of business to another person to file information returns with the department.

# B.

The provisions of this section also apply to payments made by the state of New
Mexico, by the governing bodies of any political subdivision of the state of New Mexico, by any agency, department or instrumentality of the state or of any political subdivision thereof and, to the extent permitted by law or pursuant to any agreement entered into by the secretary, to payments made by any other governmental body or by an agency, department or instrumentality thereof.

Amendment history

1953 Comp., § 72-15A-13, enacted by Laws 1965, ch. 202, § 13; 1981, ch. 37, § 30; 1983, ch. 213, § 6; 1990, ch. 49, § 11.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-2-18.24 · 7-2-18.24
  2. 7-2-18.25 · Repealed
  3. 7-2-18.26 · Agricultural biomass income tax credit
  4. 7-2-18.27 · Repealed
  5. 7-2-18.28 · Repealed
  6. 7-2-18.29 · 2015 sustainable building income tax credit
  7. 7-2-18.30 · Repealed
  8. 7-2-18.31 · New solar market development income tax credit
  9. 7-2-18.32 · 2021 sustainable building income tax credit
  10. 7-2-18.33 · Credit; nurses; 2022 taxable year
  11. 7-2-18.34 · Child income tax credit
  12. 7-2-18.35 · Home fire recovery income tax credit
  13. 7-2-18.36 · 7-2-18.36
  14. 7-2-18.37 · 7-2-18.37
  15. 7-2-18.38 · Geothermal electricity generation income tax credit
  16. 7-2-18.39 · Advanced energy equipment income tax credit
  17. 7-2-18.40 · Local journalist employment income tax credit
  18. 7-2-18.41 · Local news printer income tax credit
  19. 7-2-18.42 · Physician tax credit
  20. 7-2-19 · Repealed
  21. 7-2-20 · Information returns
  22. 7-2-21 · Fiscal years permitted
  23. 7-2-21.1 · Accounting methods
  24. 7-2-22 · Administration
  25. 7-2-23 · Repealed
  26. 7-2-24 · Optional designation of tax refund contributions
  27. 7-2-24.1 · Repealed
  28. 7-2-24.2 · Repealed
  29. 7-2-25 · Repealed
  30. 7-2-26 · Repealed
  31. 7-2-27 · Repealed
  32. 7-2-28 · Repealed
  33. 7-2-28.1 · Veterans' state cemetery fund; created
  34. 7-2-29 · Repealed
  35. 7-2-30 · Repealed
  36. 7-2-30.1 · Repealed
  37. 7-2-30.2 · Repealed
  38. 7-2-30.3 · Repealed
  39. 7-2-30.4 · Repealed
  40. 7-2-30.5 · Repealed
Full table of contents →