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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-2A-10

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

1978 Comp., § 7-2A-10, enacted by Laws 1981, ch. 37, § 43; 1983, ch. 213, § 14; 1986, ch. 20, § 48.

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

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In this article (40 sections)
  1. 7-2A-3 · Imposition and levy of taxes
  2. 7-2A-4 · Exemptions
  3. 7-2A-4.1 · Repealed
  4. 7-2A-5 · Corporate income tax rates
  5. 7-2A-5.1 · Corporate franchise tax amount
  6. 7-2A-6 · Tax computation; alternative method
  7. 7-2A-7 · Taxes applied to corporations on federal areas
  8. 7-2A-8 · Repealed
  9. 7-2A-8.1 · Repealed
  10. 7-2A-8.2 · Repealed
  11. 7-2A-8.3 · Combined and consolidated returns
  12. 7-2A-8.4 · Repealed
  13. 7-2A-8.5 · Repealed
  14. 7-2A-8.6 · 7-2A-8.6
  15. 7-2A-8.7 · Repealed
  16. 7-2A-8.8 · Repealed
  17. 7-2A-8.9 · Tax credit; certain conveyances of real property
  18. 7-2A-9 · Taxpayer returns; payment of tax
  19. 7-2A-9.1 · 7-2A-9.1
  20. 7-2A-9.2 · Limitation on claiming of credits and tax rebates
  21. 7-2A-10 · Information returns
  22. 7-2A-11 · Accounting methods
  23. 7-2A-12 · Fiscal years permitted
  24. 7-2A-13 · Administration
  25. 7-2A-14 · Repealed
  26. 7-2A-15 · Repealed
  27. 7-2A-16 · Intergovernmental business tax credit
  28. 7-2A-17 · Repealed
  29. 7-2A-17.1 · Repealed
  30. 7-2A-18 · Repealed
  31. 7-2A-19 · 7-2A-19
  32. 7-2A-19.1 · 7-2A-19.1
  33. 7-2A-19.2 · Clean car charging unit corporate income tax credit
  34. 7-2A-19.3 · 7-2A-19.3
  35. 7-2A-19.4 · Local journalist employment corporate income tax credit
  36. 7-2A-19.5 · Local news printer corporate income tax credit
  37. 7-2A-20 · Repealed
  38. 7-2A-21 · Repealed
  39. 7-2A-22 · Repealed
  40. 7-2A-23 · Repealed
Full table of contents →