Partnertax.ai
Start free trial →

NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-2-9

Tax computation; alternative method

Official textnmonesource.comlast amended

For those taxpayers who do not compute an amount upon which the federal income tax is calculated or who do not compute their federal income tax payable for the taxable year, the secretary shall prescribe such regulations or instructions as the secretary may deem necessary to enable them to compute their state income tax due.

Amendment history

1953 Comp., § 72-15A-7, enacted by Laws 1965, ch. 202, § 7; 1981, ch. 37, § 19; 1990, ch. 49, § 4.

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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 7-2-5.5 · 7-2-5.5
  2. 7-2-5.6 · Exemption; medical care savings accounts
  3. 7-2-5.7 · 7-2-5.7
  4. 7-2-5.8 · Exemption for low- and middle-income taxpayers
  5. 7-2-5.9 · 7-2-5.9
  6. 7-2-5.10 · 7-2-5.10
  7. 7-2-5.11 · Exemption; armed forces salaries
  8. 7-2-5.12 · Repealed
  9. 7-2-5.13 · Exemption; armed forces retirement pay
  10. 7-2-5.14 · Exemption; social security income
  11. 7-2-6 · Repealed
  12. 7-2-7 · Individual income tax rates
  13. 7-2-7.1 · Tax tables
  14. 7-2-7.2 · Repealed
  15. 7-2-7.3 · Repealed
  16. 7-2-7.4 · 2020 income tax rebate
  17. 7-2-7.5 · Supplemental 2021 income tax rebates
  18. 7-2-7.6 · 2021 income tax rebate
  19. 7-2-7.7 · Additional 2021 income tax rebates
  20. 7-2-8 · Repealed
  21. 7-2-9 · Tax computation; alternative method
  22. 7-2-10 · Income taxes applied to individuals on federal areas
  23. 7-2-11 · Tax credit; income allocation and apportionment
  24. 7-2-12 · Taxpayer returns; payment of tax
  25. 7-2-12.1 · Limitation on claiming of credits and tax rebates
  26. 7-2-12.2 · Estimated tax due; payment of estimated tax; penalty
  27. 7-2-13 · Credit for taxes paid other states by resident individuals
  28. 7-2-14 · Low-income comprehensive tax rebate
  29. 7-2-14.1 · Repealed
  30. 7-2-14.2 · Repealed
  31. 7-2-14.3 · 7-2-14.3
  32. 7-2-14.4 · 7-2-14.4
  33. 7-2-14.5 · Imposition of tax; limitations
  34. 7-2-15 · Repealed
  35. 7-2-16 · Repealed
  36. 7-2-16.1 · Repealed
  37. 7-2-17 · Repealed
  38. 7-2-17.1 · Repealed
  39. 7-2-18 · 7-2-18
  40. 7-2-18.1 · 7-2-18.1
Full table of contents →